Licensees, CPA-Inactive certificate holders, nonlicensee firm owners, and employees of such persons 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:
(1) Contain a misrepresentation of fact;
(2) Fail to make full disclosure of relevant facts;
(3) Imply your professional services are of an exceptional quality, which is not supported by verifiable facts;
(4) Create false expectations of favorable results;
(5) Imply educational or professional attainments, specialty designations, or licensing recognition not supported in fact; or
(6) 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.
[Statutory Authority: RCW
18.04.055(2). WSR 10-24-009, recodified as § 4-30-054, filed 11/18/10, effective 12/19/10; WSR 08-18-016, § 4-25-660, filed 8/25/08, effective 9/25/08; WSR 05-01-137, § 4-25-660, filed 12/16/04, effective 1/31/05; WSR 02-04-064, § 4-25-660, filed 1/31/02, effective 3/15/02; WSR 00-11-072, § 4-25-660, filed 5/15/00, effective 6/30/00. Statutory Authority: RCW
18.04.055. WSR 93-22-090, § 4-25-660, filed 11/2/93, effective 12/3/93.]