(a) A firm may not assume or use the title or designation “certified public accountant” or the abbreviation “CPA” or any other title, designation, word, letter, abbreviation, sign, card, or device tending to indicate that it is composed of certified public accountants, unless the firm holds a permit and is engaging in the practice of public accounting under the name on its permit.
(b) [Repealed, § 44 ch 5 SLA 2022.]