49 Pa. Code § 11.36. Form of business name; disclosure.

§ 11.36. Form of business name; disclosure.

(a)  A licensee that is a firm or sole practitioner may use a fictitious name as a business name.
(b)  A sole practitioner who uses a business name bearing the words ‘‘and company,’’ ‘‘and associates’’ or a variation of those words shall disclose in writing to a client that he is a sole practitioner before renewing an engagement agreement with the client and shall disclose in writing to a potential client that he is a sole practitioner before entering into an engagement agreement with the potential client.

Authority

   The provisions of this § 11.36 issued under section 3(a)(11) and (12) of The CPA Law (63 P. S. §  9.3(10)—(12)).

Source

   The provisions of this § 11.36 adopted July 27, 2007, effective July 28, 2007, 37 Pa.B. 4055.

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