Mississippi Administrative Code › Title 30 - Professions and Occupations › Part 1 - Mississippi State Board of Public Accountancy Rules and Regulations Appendix; Schedule of Fees › Chapter 6 - Rules of Professional Conduct › Rule 30-1-6.5 - Solicitation, Advertising and Public Communication

Current through June 25, 2024
Rule 6.5.1. A CPA or firm permit holder shall not seek to
				  obtain clients by any communication or advertising (written, oral, or
				  electronic), or other forms of solicitation:
(1) in a manner that is false, fraudulent,
				misleading, deceptive, unfair, tends to promote unsupported claims,
				or
(2) which is accomplished or
				accompanied by the use of coercion, duress, compulsion, intimidation, or
				vexatious or harassing conduct. A false, fraudulent, misleading, deceptive,
				unfair, unsupported statement or claim includes (but is not limited to) those
				that:
(a) create false or unjustified
				expectations of favorable results;
(b) contain a misrepresentation of
				fact;
(c) imply the ability to
				influence any court, tribunal, regulatory agency or similar body or
				official;
(d) consist of statements
				that are self-laudatory and that are not based on verifiable facts;
(e) make incomplete comparisons with other
				CPAs;
(f) contain testimonials or
				endorsements that are not based on verifiable facts;
(g)is likely to mislead or deceive because in
				context it makes only partial disclosure of relevant facts;
(h) relate to fees or a range of fees not
				fully disclosing all variables and other relevant facts; or
(i) contain any other representations that
				would be likely to cause a reasonable and ordinary prudent person to
				misunderstand or be deceived.
Rule 6.5.2. A CPA shall not on behalf of himself, his
				  partner or associate, or any other individual affiliated with him or his firm,
				  use or participate in the use of any form of public communication containing a
				  false, fraudulent, misleading, deceptive or unfair statement or claim, or
				  advertising which the Board considers to be self-serving rather than in the
				  public interest.
Rule 6.5.3. It shall be a violation of these rules for a CPA
				  or firm permit holder to persist in contacting a prospective client when the
				  prospective client has made known or the CPA or firm permit holder should have
				  known the prospective client's desire not to be contacted. Any attempt to
				  continue a contact, which the CPA or firm permit holder knows or should know is
				  unwanted, is not permitted.
Rule 6.5.4. In the case of direct communications including
				  mail, e-mail, fax internet or other communications, the CPA or firm permit
				  holder shall retain a copy of the actual mailing along with a list or other
				  description of persons to whom the communication was mailed or otherwise
				  distributed. Such copy shall be retained by the CPA or firm permit holder for a
				  period of at least 36 months from the date of the last transmission or use.
				  This does not apply to persons when:
(a) the communication is made to a person who
				is at that time a client of the CPA or firm permit holder; or
(b) the communication is invited by the
				person to whom it was made.
Rule 6.5.5. In the case of public advertising the CPA or
				  firm permit holder shall retain a record of said advertising for at least 36
				  months.
Rule 6.5.6. A CPA or CPA firm offering to perform
				  professional services via the internet shall include the following information
				  on the internet:
(a) CPA business or
				CPA firm name;
(b) principal place
				of business;
(c) business
				telephone;
(d) Mississippi CPA
				license number (identified as Mississippi); and
(e) Mississippi CPA firm permit number.
The disclaimer explained in Rule 3.1.9. must be included by
				  non-qualified firms.