A CPA or CPA firm offering to perform professional services via the internet shall

A CPA or CPA firm offering to perform professional services via the internet shall include the following information on the internet: (a) CPA business or CPA firm name; (b) principal place of business; (c) business telephone; (d) Mississippi CPA license number (identified as Mississippi); and (e) Mississippi CPA firm permit number. The disclaimer explained in Rule 3.1.9. must be included by non-qualified firms.