Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61H1 - Board of Accountancy
Chapter 61H1-24 - ADVERTISING
Section 61H1-24.001 - Advertising
Universal Citation: FL Admin Code R 61H1-24.001
Current through Reg. 50, No. 187; September 24, 2024
(1) No certified public accountant shall disseminate or cause the dissemination of any advertisement or advertising which is in any way fraudulent, false, deceptive, or misleading, if it, among other things:
(a) Contains a misrepresentation
of facts; or
(b) Makes only a
partial disclosure of relevant facts; or
(c) Creates false or unjustified expectations
of beneficial assistance; or
(d)
Appeals primarily to a layperson's fears, ignorance, or anxieties regarding his
state of financial well-being; or
(e) Contains any representation or claims, as
to which the certified public accountant, referred to in the advertising, does
not expect to perform; or
(f)
Contains any other representation, statement, or claim which misleads or
deceives; or
(g) In the event that
a certified public accountant uses the term "specialty" or "specialist" or any
other term tending to indicate an advanced standing in any aspect of the
practice of public accountancy, in any advertisement or offering to the public,
the advertisement must state that the use of the term is a self-designation and
is not sanctioned by the state or federal government. This requirement shall
not apply to any statement indicating the certified public accountant has
received any bona fide formal recognition or attainment; or
(h) Represents that professional services can
or will be competently performed for a stated fee when this is not the case, or
makes representations with respect to fees for professional services that do
not disclose all variables affecting the fees that will in fact be charged;
or
(2) "Advertising" shall mean:
(a) Any statements, oral or
written, disseminated to or before the public or any portion thereof, with the
intent of furthering the purpose, either directly or indirectly, of selling
public accounting services, or offering to perform public accounting services,
or including members of the public to enter into any obligation relating to
such public accounting services. For purposes of this rule, oral or written
statements include:
1. Business
cards;
2. Letterhead;
3. Signs;
4. Listings in telephone and other media or
communication directories;
5.
Display of certificate or license from this or any other state;
6. Business reports;
7. Transmittal letters or other written
communication issued or associated with accompanying financial
statements;
8. Brochures;
9. Forms filed with state and federal
regulatory agencies;
10. Press
releases;
11. Paid promotional
listing in any media;
12. Display
of membership in CPA associations;
13. Listings in professional
directories;
14. Presentation
during court proceedings;
15.
Website, e-mail, or any other electronic communication.
(b) "Advertisement," "advertising" and
"advertising as a part of a certified public accountant's business activities"
as defined terms by this rule does not include:
1. Verbal statements in a social context,
or
2. Use of the designation by
authors when used only for identification as authors of books, articles or
other publications, provided that such publications, do not offer the
performance of services or the sale of products (other than books, articles or
other publications).
Rulemaking Authority 473.304, 473.323 FS. Law Implemented 473.323(1)(f) FS.
New 12-4-79, Amended 2-3-81, 12-29-83, Formerly 21A-24.01, Amended 5-20-91, Formerly 21A-24.001, Amended 2-12-95, 5-7-96, 10-8-97, 11-18-07, 12-10-09, 12-2-14.
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