Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
RELATIONS WITH CLIENTS AND PUBLIC
Section 11.36 - Form of business name; disclosure

Universal Citation: 49 PA Code ยง 11.36

Current through Register Vol. 54, No. 44, November 2, 2024

(a) A licensee that is a firm or sole practitioner may use a fictitious name as a business name.

(b) A sole practitioner who uses a business name bearing the words "and company," "and associates" or a variation of those words shall disclose in writing to a client that he is a sole practitioner before renewing an engagement agreement with the client and shall disclose in writing to a potential client that he is a sole practitioner before entering into an engagement agreement with the potential client.

The provisions of this §11.36 issued under section 3(a)(11) and (12) of The CPA Law (63 P. S. § 9.3(10)-(12)).

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