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AICPA Code ofProfessional ConductEffective December 15, 2014, unless early implemented.Updated for all Official Releases through December 15, 2014Part 1Members in Practice1.600 Advertising and Other Forms of Solicitation1.600.001 Advertising and Other Forms of Solicitation Rule.01A member in public practice shall not seek to obtain clients by advertising or other forms of solicitationin a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, orharassing conduct is prohibited. [Prior reference: paragraph .01 of ET section 502]Interpretations Under the Advertising and Other Forms of Solicitation Rule1.600.005 Application of the Conceptual Framework for Members in Public Practice and EthicalConflicts.01In the absence of an interpretation of the “AdvertisingandOtherFormsofSolicitationRule” [1.600.001]that addresses a particular relationship or circumstance, a member should apply the “ConceptualFramework for Members in Public Practice” [1.000.010]..02A member would be considered in violation of the “Advertising and Other Forms of SolicitationRule” [1.600.001] if the member cannot demonstrate that safeguards were applied that eliminated orreduced significant threats to an acceptable level..03A member should consider the guidance in “EthicalConflicts” [1.000.020] when addressing ethicalconflicts that may arise when the member encounters obstacles to following an appropriate course ofaction. Such obstacles may be due to internal or external pressures or to conflicts in applying relevantprofessional and legal standards, or both. [No prior reference: new content]Effective Date.04Paragraphs .01 and .02 are effective December 15, 2015, and early implementation is allowed providedthe member has implemented the revised code. Paragraph .03 is effective December 15, 2014.1.600.010 False, Misleading, or Deceptive Acts in Advertising or Solicitations.01A member would be in violation of the “AdvertisingandOtherFormsofSolicitationRule” [1.600.001]if the member’s promotional efforts are false, misleading, or deceptive. If a member is asked to performprofessional services for a client or customer of a third party, the member should determine that the thirdparty’s promotional efforts comply with the “Advertising and Other Forms of Solicitation Rule.” Suchaction is required because the member will receive the benefits of such efforts by third parties, andmembers must not do through others what they are prohibited from doing themselves. [Prior reference:paragraph .06 of ET section 502]
.02Promotional efforts would be considered false, misleading, or deceptive if theya. create false or unjustified expectations of favorable results.b. imply the ability to influence any court, tribunal, regulatory agency, or similar body or official.