WAC 4-25-660   What are the limitations on advertising and other forms of solicitation?  (1) CPAs, CPA-Inactive certificateholders, CPA firms, and firm owners must not make false, fraudulent, misleading, deceptive or unfair statements or claims regarding their services. Examples of such statements or claims include, but are not limited to, statements or claims which:

     (a) Contain a misrepresentation of fact;

     (b) Fail to make full disclosure of relevant facts;

     (c) Imply your professional services are of an exceptional quality, which is not supported by verifiable facts;

     (d) Create false expectations of favorable results;

     (e) Imply educational or professional attainments, specialty designations, or licensing recognition not supported in fact; or

     (f) Represent that professional services will be performed for a stated fee when this is not the case, or do not disclose variables that may reasonably be expected to affect the fees that will be charged.

     (2) If you are a licensee using the CPA title to perform or solicit services via a web site, you must either include a statement on the web site that you hold a current Washington state license or provide a name and contact information for an individual in your organization who will respond to inquiries regarding individual license information within seven business days. The required information must be clearly visible and prominently displayed.

     (3) If you are a CPA-Inactive certificateholder using the CPA-Inactive title to perform or solicit services via a web site you must clearly, visibly, and prominently display the following on the web site:

     (a) That you hold a current Washington state CPA-Inactive certificate;

     (b) That you do not hold a license to practice public accounting; and

     (c) That Washington state law does not allow a CPA-Inactive certificateholder to offer or provide accounting, auditing, attest, reports on financial statements, tax preparation or advisory, management advisory, consulting or similar services to the public in association with the use of the title "CPA," "Certified Public Accountant," "CPA-Inactive," or "Certified Public Accountant-Inactive."

     (4) If you are a resident nonlicensee owner of a firm licensed by the board and you perform or solicit services in association with the firm via a web site, you must clearly, visibly, and prominently display a statement that you are a nonlicensee owner registered with the Washington state board of accountancy or provide a name and contact information for an individual in your organization who will respond to inquiries regarding registration information within seven business days.



[Statutory Authority: RCW 18.04.055(2). 05-01-137, § 4-25-660, filed 12/16/04, effective 1/31/05; 02-04-064, § 4-25-660, filed 1/31/02, effective 3/15/02; 00-11-072, § 4-25-660, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW 18.04.055. 93-22-090, § 4-25-660, filed 11/2/93, effective 12/3/93.]