Section 43-3-35. Use of titles or devices; false or fraudulent claims; regulation of solicitation of employment

   (a) No individual shall assume or use the title or designation "certified public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such individual is a certified public accountant unless such individual has received a certificate as a certified public accountant under this chapter, holds a live permit, and all of such individual's offices in this state for the practice of public accountancy are maintained and registered as required under Code Sections 43-3-21 and 43-3-23, provided that a foreign accountant who has registered under Code Section 43-3-20 and who holds a live permit may use the title under which he or she is generally known in his or her country, followed by the name of the country from which he or she received his or her certificate, license, or degree.

(b) No firm or any other person or entity shall assume or use the title or designation "certified public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that such firm, person, or entity is composed of certified public accountants unless such firm, person, or entity is registered as a firm of certified public accountants under Code Section 43-3-21, holds a live permit, and all offices of such firm in this state for the practice of public accountancy are maintained and registered as required under Code Sections 43-3-21 and 43-3-23.

(c) No individual, firm, or any other person or entity shall assume or use: (1) any title or designation likely to be confused with "certified public accountant," including, without limiting the generality of the foregoing, "certified accountant," "enrolled accountant," "licensed accountant," "licensed public accountant," or "registered accountant"; or (2) any abbreviation likely to be confused with "C.P.A.," including, without limiting the generality of the foregoing, "C.A.," "E.A.," "R.A.," "L.A.," or "L.P.A.," provided that a foreign accountant registered under Code Section 43-3-20 who holds a live permit and all of whose offices in this state for the practice of public accountancy are maintained and registered as required under Code Sections 43-3-21 and 43-3-23 may use the title under which he or she is generally known in his or her country, followed by the name of the country from which he or she received his or her certificate, license, or degree.

(d) No individual shall sign or affix his or her name or any trade assumed name used by him or her in his or her profession or business to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing (1) financial information, or (2) facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, regulations, grants, loans, and appropriations, together with any wording accompanying, contained in, or affixed on such opinion or certificate, which indicates that he or she has expert knowledge in accounting or auditing unless he or she holds a live permit and all of his or her offices in this state for the practice of public accountancy are maintained and registered under Code Sections 43-3-21 and 43-3-23, provided that this subsection shall not prohibit any officer, employee, partner, member, or principal of any organization from affixing his or her signature to any statement or report in reference to the affairs of such organization with any wording designating the position, title, or office which he or she holds in such organization, nor shall this subsection prohibit any act of a public official or public employee in the performance of his or her duties as such.

(e) No person shall sign or affix, or cause to be signed or affixed, a firm name to any opinion or certificate attesting in any way to the reliability of any representation or estimate in regard to any person or organization embracing (1) financial information, or (2) facts respecting compliance with conditions established by law or contract, including but not limited to statutes, ordinances, regulations, grants, loans, and appropriations, together with any wording accompanying or contained in such opinion or certificate, which indicates that such firm is composed of or employs persons having expert knowledge in accounting or auditing unless the firm holds a live permit and all of its offices in this state for the practice of public accountancy are maintained and registered as required under Code Sections 43-3-21 and 43-3-23.

(f) 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:

   (1) Contains a misrepresentation of fact;

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

   (3) Contains any testimonial, laudatory, or other statement or implication that the licensee's professional services are of exceptional quality, if not supported by verifiable facts;

   (4) Is intended or likely to create false or unjustified expectations of favorable results;

   (5) Implies educational or professional attainments or licensing recognition not supported in fact;

   (6) States or implies that the licensee has received formal recognition as a specialist in any aspect of the practice of public accounting, except in accordance with rules adopted by the board;

   (7) Represents that professional services can or will be completely 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 that may reasonably be expected to affect the fees that will in fact be charged; or

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

(g) The board may by rule or regulation prohibit a licensee from soliciting by any direct personal communication an engagement to perform professional services.

(h) It shall not be a violation of this Code section or chapter for an individual who does not hold a live permit under this chapter but who qualifies for the substantial equivalency practice privilege under subsection (b) of Code Section 43-3-24 to use the title or designation "certified public accountant" or "C.P.A." or other titles to indicate that the person is a certified public accountant, and such individual may provide professional services in this state with the same privileges as a live permit holder so long as the individual complies with paragraph (4) of subsection (b) of Code Section 43-3-24.

(i) It shall not be a violation of this Code section or chapter for a firm that has not registered with the board or obtained a live permit under this chapter and that does not have an office in this state to use the title or designation "certified public accountant" or "C.P.A." or other titles to indicate that the firm is composed of certified public accountants, and such firm may provide professional services in this state with the same privileges as a registered firm with a live permit so long as it complies with subsection (b) of Code Section 43-3-21.

Ga. L. 1908, p. 86, § 1; Penal Code 1910, § 702; Code 1933, § 84-9902; Code 1933, § 84-213, enacted by Ga. L. 1935, p. 85, § 13; Ga. L. 1943, p. 363, § 5; Ga. L. 1968, p. 1232, § 2; Code 1933, § 84-215, enacted by Ga. L. 1977, p. 1063, § 1; Ga. L. 1983, p. 559, § 15; Ga. L. 1993, p. 123, § 15; Ga. L. 1994, p. 97, § 43; Ga. L. 1997, p. 1545, § 10; Ga. L. 2005, p. 1030, § 11/SB 55; Ga. L. 2008, p. 1112, § 10/HB 1055.