Holding Out Definition 

    Published August 28, 2006

     

    .10 Holding out .

    In general, any action initiated by a member that informs others of his or her status as a CPA or AICPA-accredited specialist constitutes holding out as a CPA. This would include, for example, any oral or written representation to another regarding CPA status, use of the CPA designation on business cards or letterhead, the display of a certificate evidencing a member's CPA designation, or listing as a CPA in local telephone directories.

     

     




    A A A


     
    Copyright © 2006-2014 American Institute of CPAs.