Section 14 advertising and solicitation 118 which of

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SECTION 14 - Advertising and Solicitation 118. Which of the following is true regarding advertising and solicitation? a. Advertising, but not solicitation, by individual professional accountants in public practice is permitted in the Philippines. b. It is clearly desirable that the public should be aware of the range of services available from a professional accountant. c. Solicitation, but not advertising, by individual professional accountants in public practice is permitted in the Philippines. d. A professional accountant in public practice in the Philippines, where advertising is prohibited, may advertise in a newspaper or magazine published in a country where advertising is permitted. 119. Publicity by individual professional accountants in public practice is acceptable provided: a b c d It has as its object the notification to the public or such sectors of the public as are concerned, of matters of fact in a manner that is not false, misleading or deceptive Yes Yes No Yes It is in good taste Yes Yes Yes Yes It is professionally dignified Yes Yes Yes No It avoids frequent repetition of, and any undue prominence being given to the name of the professional accountant in public practice Yes No No Yes
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Page 20 of 21 120. Which of the following is not acceptable? a. An appointment of a professional accountant in a matter of national importance was publicized. b. A professional accountant writes a letter to another professional accountant seeking employment or professional business. c. A professional accountant is listed in a directory that could reasonably be regarded as a promotional advertisement for those listed therein. d. A professional accountant who authored an article on professional subject, stated his name and professional qualifications and gave the name of his organization. 121. Which of the following is acceptable? 122. Professional accountant who author books or articles on professional subjects, may state a b c d His or her name Yes Yes Yes Yes Professional qualifications Yes Yes Yes No Name of organization Yes Yes No No Information as to the services his or her firm provide Yes No No No 123. A professional accountant may invite the following to attend training courses or seminars conducted for the assistance of staff a b c d Clients Yes Yes No No Staff Yes Yes Yes Yes Other professional accountants Yes Yes No No Potential clients Yes No Yes No
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  • Spring '10
  • Mr.Cula
  • Accounting, Accountant, Certified Public Accountant

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