I. Other Responsibilities and Practices.
(1) A licensee may not commit any act that reflects adversely on the licensee's fitness to engage in the practice of public accountancy.
(2) A licensee may not permit others to carry out on the licensee's behalf, either with or without compensation, acts which, if carried out by the licensee, would place the licensee in violation of the Code of Professional Conduct.
(3) A licensee may practice public accountancy only in a proprietorship, a partnership, or a professional corporation, organized in accordance with Business Occupations and Professions Article, Title 2, Annotated Code of Maryland.
(4) A licensee may not engage in the practice of public accountancy using a professional or firm name or designation which is misleading in any way, about the legal form of the firm, or about those who are partners, members, directors, or shareholders of the firm, or about any other matter. However, names of one or more former partners, members, directors, or shareholders may be included in the name of a firm or its successor, with the written consent of the former partner, member, director, or shareholder. A partner, member, director, or shareholder surviving the death of all other partners, members, directors, or shareholders may continue to practice under a firm name for 1 year after becoming a sole practitioner. An accounting firm may not use in its name terms such as "Group", "and Company", "and Associates", or similar terms which imply the presence in the firm of more licensees than those identified by name in the firm name unless the number of licensees associated with the firm, whether as partners, shareholders, members, directors, or full-time employees, exceeds the number of licensees named in the firm name.
(5)
Failure to Respond.
(a) If an applicant or licensee receives from the Board a written communication requesting a response, the applicant or licensee shall respond in writing within 30 days of the date of the mailing.
(b) The Board shall send a written communication by first-class mail to the last address furnished to the Board by the applicant or licensee.
(c) It is the responsibility of the applicant or licensee to notify the Board in writing if there has been a change in the applicant's or licensee's address.
(d) Failure to respond as required by the regulation may be considered by the Board to be a violation of Business Occupations and Professions Article, §
2-315(a)(l) (xii), Annotated Code of Maryland.
(6) Advertising and Solicitation.
(a) A licensee may not use or participate in the use of any form of communication, written or oral, having reference to the licensee's professional services, which contains a false, fraudulent, misleading, deceptive, or unfair statement or claim.
(b) A licensee may not solicit clients by the use of coercion, duress, compulsion, intimidation, threats, overreaching, or vexatious or harassing conduct.
(c) A false, fraudulent, misleading, deceptive, or unfair statement or claim includes but is not limited to a statement or claim which:
(i) Contains a misrepresentation of fact;
(ii) Is likely to mislead or deceive because it fails to make full disclosure of relevant facts;
(iii) Is intended or likely to create false or unjustified expectations of favorable results;
(iv) Implies educational or professional attainments or licensing recognition not supported in fact;
(v) 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 that reasonably may be expected to affect the fees that will in fact be charged; or
(vi) Contains other representations or implications that in reasonable probability will cause those of ordinary prudence to misunderstand or be deceived.
(d) A licensee or CPA firm offering or performing public accounting services on an Internet webpage or website shall include the following information on the webpage or website:
(i) Name of the licensee or firm;
(ii) Principal place of business of the licensee or firm;
(iii) Business phone of the licensee or firm; and
(iv) The Maryland license or permit number issued by the Board accompanied by the language "Maryland license number" or "Maryland permit number", as appropriate.
(e) A CPA firm webpage or website need not include the individual registration number of each CPA firm member.