30 Miss. Code. R. 1-6.5

Current through December 10, 2024

Rule 30-1-6.5 - Solicitation, Advertising and Public Communication

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.

30 Miss. Code. R. 1-6.5

Miss. Code Ann. § 73- 33-5 (f)

Amended 10/16/2016