District Of Columbia § 47-2853.43 - Certain representations prohibited.

Except as provided in and as permitted by the Board pursuant to subsection (b) of this section, no person shall assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless the person has received a license as a certified public accountant under this subchapter and holds a valid permit to practice as a certified public accountant in the District. No firm shall assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of certified public accountants unless the firm is registered as a firm of certified public accountants and holds a valid permit under , and all offices of such firm in the District for the practice of public accounting are maintained and registered as required by , or unless the firm is exempt from registration under or (3). No person shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that such person is a public accountant unless that person is licensed as a certified public accountant under this part.

No firm shall assume or use the title or designation “public accountant” or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the firm is composed of public accountants unless it is a firm of public accountants or a firm of certified public accountants and holds a valid permit issued in accordance with , and all offices of the firm in the District for the practice of public accounting are maintained and registered as required under , or unless the firm is exempt from registration under or (3).

No person or firm shall assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant,” “accredited accountant,” or any other title or designation likely to be confused with “certified public accountant” or “public accountant,” or any of the abbreviations “CA,” “PA,” “RA,” “LA,” or “AA,” or similar abbreviations likely to be confused with “CPA”; provided, however, that anyone who holds a valid permit issued under the special rules in , or anyone who holds a practice privilege pursuant to , may hold himself out to the public as an “accountant” or “auditor.”

No person shall sign or affix 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 financial information or 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 the opinion or certificate which indicates that the firm is composed of or employs accountants, auditors, or other persons having expert knowledge in accounting or auditing, unless the firm holds a valid permit issued by the Board and its offices in the District for the practice of public accounting are maintained and registered as required under , or a firm exempt from registration under or (3).

No person shall assume or use the title or designation “certified public accountant” or “public accountant” in conjunction with names indicating or implying that there is a firm or in conjunction with the designation “and Company” or “and Co.” or a similar designation if there is in fact no bona fide firm registered under , or unless the firm is exempt from registration under or (3) provided, that a sole proprietor or partnership lawfully using such title or designation in conjunction with such names or designation under prior law may continue to do so.

Notwithstanding any other provision of this section, it shall not be a violation of this section for a firm that does not hold a valid permit under and that does not have an office in the District to provide its professional services in the District so long as it complies with the requirements of or (3), whichever is applicable.