New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 29 - NEW JERSEY STATE BOARD OF ACCOUNTANCY
Subchapter 3 - RULES OF PROFESSIONAL CONDUCT
Section 13:29-3.10 - Advertising
Universal Citation: NJ Admin Code 13:29-3.10
Current through Register Vol. 56, No. 18, September 16, 2024
(a) A licensee shall not use or participate in the use of any form of public communication having reference to the licensee's professional services, which contains a false, fraudulent, misleading, deceptive, or unfair statement or claim. Solicitation by the use of coercion, or over-reaching or harassing conduct is prohibited. A false, fraudulent, misleading, deceptive, or unfair statement or claim includes a statement or claim that:
1. Contains a misrepresentation of fact;
2. Is likely to mislead or deceive because it fails to make full disclosure
of relevant facts;
3. Is intended or likely to create false or
unjustified expectations of favorable results;
4. Implies
educational or professional attainments or licensing recognition not supported in fact;
5. States or implies that the licensee has received formal recognition as a
specialist in any aspect of the practice of public accountancy, if this is not the case;
6. 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;
7. Implies the ability to influence any court, tribunal,
regulatory agency, or similar body or official; or
8. Contains
other representations or implications that in reasonable probability will cause an ordinarily prudent person
to misunderstand or be deceived.
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