Current through Register Vol. 54, No. 36, September 7, 2024
Section 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.The provisions of this §11.36 adopted July 27, 2007, effective 7/28/2007, 37 Pa.B. 4055.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)).