Rule 20-12-.15 - Advertising and Solicitation(1) A licensee shall not use or participate in the use of any form of public communication having reference to his or her professional services which contains a false, fraudulent, misleading, deceptive or unfair statement or claim. A false, fraudulent, misleading, deceptive or unfair statement or claim includes but is not limited to a statement or claim which: (a) Contains a misrepresentation of fact; or(b) Is likely to mislead or deceive because it fails to make full disclosure of relevant facts; or(c) Contains any testimonial or laudatory statement, or other statement or implication that the licensee's professional services are of exceptional quality if not supported by verifiable facts; or(d) Is intended or likely to create false or unjustified expectations of favorable results; or(f) Implies educational or professional attainments or licensing recognition not supported in fact; or States or implies that the licensee has received formal recognition as a specialist in any aspect of the practice of public accountancy, except in accordance with Rules adopted by the Board; or(g) 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; or(h) Contains other representations or implications that in reasonable probability will cause an ordinarily prudent individual to misunderstand or be deceived.(2) A licensee shall not by any communication use coercion, duress, compulsion, intimidation, threats, overreaching, or vexatious or harassing conduct in the course of offering, soliciting, or advertising to perform an engagement.Ga. Comp. R. & Regs. R. 20-12-.15
O.C.G.A. Secs. 43-3-8, 43-3-31.
Original Rule entitled "Advertising" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978.Repealed: New Rule of same title adopted. F. June 11, 1985; eff. July 1, 1985.Repealed: New Rule entitled "Advertising and Solicitation" adopted. F. Jan. 30, 1992; eff. Feb. 19, 1992.Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.