A CPA or firm permit holder shall not seek to obtain clients by any communication

A CPA or firm permit holder shall not seek to obtain clients by any communication or advertising (written, oral, or electronic), or other forms of solicitation: (1) in a manner that is false, fraudulent, misleading, deceptive, unfair, tends to promote unsupported claims, or (2) which is accomplished or accompanied by the use of coercion, duress, compulsion, intimidation, or vexatious or harassing conduct. A false, fraudulent, misleading, deceptive, unfair, unsupported statement or claim includes (but is not limited to) those that: (a) create false or unjustified expectations of favorable results; (b) contain a misrepresentation of fact; (c) imply the ability to influence any court, tribunal, regulatory agency or similar body or official; (d) consist of statements that are self-laudatory and that are not based on verifiable facts; (e) make incomplete comparisons with other CPAs; (f) contain testimonials or endorsements that are not based on verifiable facts; (g) is likely to mislead or deceive because in context it makes only partial disclosure of relevant facts; (h) relate to fees or a range of fees not fully disclosing all variables and other relevant facts; or (i) contain any other representations that would be likely to cause a reasonable and ordinary prudent person to misunderstand or be deceived.