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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

49 Pa. Code § 11.33. Advertising.

§ 11.33. Advertising.

 A licensee may not use or participate in the use of a form of public communication having reference to his professional services which contains a false, fraudulent, misleading or deceptive statement or claim. A false, fraudulent, misleading, or deceptive statement or claim includes but is not limited to a statement or claim which:

   (1)  Contains a misrepresentation of fact.

   (2)  Is likely to mislead or deceive because it fails to make full disclosure of relevant facts.

   (3)  Is intended or likely to create false or unjustified expectations of favorable results.

   (4)  Implies educational or professional attainments or licensing recognition not supported in fact.

   (5)  States or implies that the licensee has received formal recognition as a specialist in an aspect of the practice of public accountancy if this is not the case.

   (6)  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 variables affecting the fees that will in fact be charged or when such representations would prompt an ordinarily prudent person to believe that such variable charges would be included.

   (7)  Contains other representations or implications that in reasonable probability will cause an ordinarily prudent person to misunderstand or be deceived.


   The provisions of this §  11.33 issued under section 506 of The Administrative Code of 1929 (71 P. S. §  186); and section 3(10)—(12) of The CPA Law (63 P. S. §  9.3(10)—(12)).


   The provisions of this §  11.33 adopted August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354.

Cross References

   This section cited in 49 Pa. Code §  11.34 (relating to solicitation).

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