Haw. Code R. § 16-71-64 - Other responsibilities and practices
(a) A
licensee shall not commit any act which reflects adversely on the licensee's
fitness to engage in the practice of public accountancy.
(b) A licensee shall not permit others to
carry out on the licensee's behalf, either with or without compensation, acts
which, if carried out by the licensee, would place the licensee in violation of
the rules of conduct.
(c) A
licensee shall not use or participate in the use of any form of public
communication having reference to the licensee's 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 or laudatory
statement, or other statement or implication that the licensee's professional
services are of exceptional quality;
(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 accountancy, if this is not the case;
(7) Represents that professional services can
or will be competently 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 affecting the fees that will be charged;
or
(8) Contains other
representations or implications that in reasonable probability will cause an
ordinarily prudent person to misunderstand or be deceived.
(d) A licensee shall not by any direct
personal communication solicit an engagement to perform professional services:
(1) If the communication would violate
subsection (c) and it is a public communication; or
(2) By the use of coercion, duress,
compulsion, intimidation, threats, overreaching, or vexatious or harassing
conduct.
(e) A licensee
shall not practice public accountancy under a firm name which is misleading in
any way, as to the legal form of the firm, or as to the persons who are sole
practitioners, partners, officers, managers of a manager managed limited
liability company, or shareholders of the firm, or as to any matter with
respect to which public communications are restricted by subsection (c). A firm
name shall not be used by a licensee in the practice of public accountancy
unless the name has been registered with and approved by the board and the
registration of the firm has been approved by the business registration
division of the department of commerce and consumer affairs. However, names of
one or more past partners or shareholders may be included in the firm name of a
partnership or corporation or its successor, and a partner surviving the death
or withdrawal of all other partners may continue to practice under a
partnership name for up to two years after becoming a sole
practitioner.
(f) A licensee, when
requested, shall respond to communications from the board within thirty days of
the mailing of the communications by registered or certified mail.
Notes
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