Nebraska Administrative Code
Topic - BOARD OF PUBLIC ACCOUNTANCY
Title 288 - REVISED AND SUBSTITUTED RULES OF THE BOARD
Chapter 5 - RULES OF PROFESSIONAL CONDUCT
Section 288-5-006 - Advertising and Solicitation
Universal Citation: 288 NE Admin Rules and Regs ch 5 ยง 006
Current through March 20, 2024
006.01 A licensee shall not use or participate in the use of any form of communication, written or oral, having reference to his professional services, which contains a false, fraudulent, misleading, deceptive or unfair statement or claim, nor any form of communication having reference to his professional services which is accomplished or accompanied by coercion, duress, compulsion, intimidation, threats or harassing conduct. A false, fraudulent, misleading, deceptive or unfair statement or claim includes, but is not limited to, a statement or claim which:
006.01A Contains a misrepresentation of
fact; or
006.01B Is likely to
mislead or deceive because it fails to make full disclosure of relevant
facts;
006.01C Is intended or
likely to create false or unjustified expectations of favorable results;
or
006.01D Implies educational or
professional attainments or licensing recognition not supported in fact;
or
006.01E 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 may reasonably be
expected to affect the fees that will in fact be charged; or
006.01F Contains other representations or
implications that in reasonable probability will cause a person of ordinary
prudence to misunderstand or be deceived.
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