A person or firm that is not a certified public accountant or authorized to practice public accounting pursuant to the practice privileges granted in Florida Statutes § 473.3141, shall not hold itself out as engaged in or as qualified to engage in the practice of public accounting; and shall not assume or use the titles or designations “”certified public accountant”” or “”public accountant”” or, a “”CPA”” or any other title, designation, words, letters, abbreviations, sign, card or device tending to indicate licensure to practice public accounting. Any such person or firm that is a member of, or is associated with any association, society or other group of accountants or public accountants, shall when indicating such membership association include the words “”Not registered with the Board of Accountancy,”” “”Not licensed by the Department of Business and Professional Regulation,”” or similar words in letters of equal size and prominence to those indicating association, society or other group membership or affiliation.
Rulemaking Authority 473.304, 473.323 FS. Law Implemented 473.322, 473.323 FS. History-New 12-4-79, Formerly 21A-34.02, 21A-34.002, Amended 12-10-09.