What is required of a CPA when advertising their services?

When a CPA advertises their services, several ethical guidelines and regulations come into play to ensure that the information provided is truthful and not misleading. First and foremost, it is essential that the advertisement does not include any misleading statements. This principle is fundamental to maintaining the integrity of the profession and protecting the public from false information that could lead to misguided decisions.

In addition to avoiding misleading statements, CPAs are encouraged to accurately present their qualifications. This transparency helps clients understand the expertise and background of the CPA, fostering trust and credibility within the relationship. Clear communication of qualifications ensures that potential clients can make informed choices about whom they engage for professional services.

Including a license number is another aspect often required in advertising, as it serves to verify the CPA's credentials to potential clients. While this can be a specific requirement based on jurisdiction, it emphasizes the importance of accountability and transparency.

Given that all these elements—avoiding misleading statements, presenting qualifications, and potentially including a license number—are crucial to ethical advertising practices for CPAs, it is clear that all of these requirements are important in creating an ethical framework for advertising services. Therefore, the comprehensive option that encompasses these principles is correct.