WSR 00-11-072

PERMANENT RULES

BOARD OF ACCOUNTANCY


[ Filed May 15, 2000, 2:02 p.m. , effective June 30, 2000 ]

Date of Adoption: April 28, 2000.

Purpose: To identify the limitations on advertising and other forms of solicitation by persons using the title CPA.

Citation of Existing Rules Affected by this Order: Amending WAC 4-25-660 What are the limitations on advertising and other forms of solicitation?

Statutory Authority for Adoption: RCW 18.04.055(2).

Adopted under notice filed as WSR 00-07-009 on March 3, 2000.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 1, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0. Effective Date of Rule: June 30, 2000.

May 8, 2000

Dana M. McInturff, CPA

Executive Director

OTS-3845.1


AMENDATORY SECTION(Amending WSR 93-22-090, filed 11/2/93, effective 12/3/93)

WAC 4-25-660
((Advertising and other forms of solicitation.)) What are the limitations on advertising and other forms of solicitation?

((A person using the CPA title shall not use or participate in the use of any form of communication having reference to the CPA's professional services which contains a)) (1) If you use the title CPA, you must not make false, fraudulent, misleading, deceptive or unfair statements or claims((. A false, fraudulent, misleading, deceptive or unfair)) regarding your services. Examples of such statements or claims include((s)), but ((is)) are not limited to ((a)), statements or claims which:

(((1))) (a) Contain((s)) a misrepresentation of fact; ((or

(2) Is likely to mislead or deceive because it)) (b) Fail((s)) to make full disclosure of relevant facts; ((or

(3) Contains any testimonial, laudatory, or other statement or implication that the licensee's)) (c) Imply your professional services are of an exceptional quality, ((if)) which is not supported by verifiable facts; ((or

(4) Is intended or likely to)) (d) Create false ((or unjustified)) expectations of favorable results; ((or

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

(((6))) (f) Represent((s)) 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 ((effect)) affect the fees that will ((in fact)) be charged((; or

(7) Contains any other representations that are likely to mislead or deceive a reasonable person)).

(2) If you use the CPA title to perform or solicit services via the Internet, you must include a statement on the Internet site that you hold a valid Washington state CPA certificate. This statement must be clearly visible and prominently displayed.

[Statutory Authority: RCW 18.04.055. 93-22-090, 4-25-660, filed 11/2/93, effective 12/3/93.]

Washington State Code Reviser's Office