(1)(a) A person
who has received from the board and holds an active certificate of certified public
accountant shall be styled and known as a certified public accountant and may also
use the abbreviation C.P.A.
(b)A partnership, professional corporation, or limited liability company of
certified public accountants that is registered under this article 100 may use the
words certified public accountants or the abbreviation C.P.A.s in connection
with its partnership, professional corporation, or limited liability company name.
(2)A person authorized to use the title certified public accountant or the
abbreviation C.P.A. shall provide to any client residing in or headquartered in
Colorado, during the course of an engagement, an address and telephone number
for the certified publi
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(1) (a) A person
who has received from the board and holds an active certificate of certified public
accountant shall be styled and known as a certified public accountant and may also
use the abbreviation C.P.A.
(b) A partnership, professional corporation, or limited liability company of
certified public accountants that is registered under this article 100 may use the
words certified public accountants or the abbreviation C.P.A.s in connection
with its partnership, professional corporation, or limited liability company name.
(2) A person authorized to use the title certified public accountant or the
abbreviation C.P.A. shall provide to any client residing in or headquartered in
Colorado, during the course of an engagement, an address and telephone number
for the certified public accountant's firm or, in the case of a sole practitioner, the
address and telephone number of the sole practitioner.
(3) (a) Except as authorized in subsection (4) of this section, a person shall
not assume or use the title or designation certified public accountant, the
abbreviation C.P.A., or any other title, designation, words, letters, abbreviation,
sign, card, or device tending to indicate that the person is a certified public
accountant unless the person holds a certificate as a certified public accountant
issued under this article 100 or under the laws of any other state. A person who is
inactive pursuant to section 12-100-113 (2) may use the title inactive certified
public accountant or inactive C.P.A.
(b) Except as authorized by subsection (1) or (4) of this section, an individual,
partnership, professional corporation, or limited liability company shall not assume
or use any title or designation using the word certified, registered, chartered,
enrolled, licensed, independent, or approved in conjunction with the word
accountant or auditor or any abbreviation thereof or any title, designation, or
abbreviation likely to be confused with certified public accountant or the
abbreviation C.P.A., including the terms chartered accountant and certified
accountant and the abbreviation C.A.
(c) Except as authorized in subsection (4) of this section, a partnership,
professional corporation, or limited liability company shall not assume or use the
title or designation certified public accountants, the abbreviation C.P.A.s, or any
other title, designation, words, letters, abbreviation, sign, card, or device tending to
indicate that the partnership, professional corporation, or limited liability company
is composed of certified public accountants unless the partnership, professional
corporation, or limited liability company is registered as a partnership, professional
corporation, or limited liability company of certified public accountants under this
article 100 or the laws of any other state.
(4) (a) A certified public accountant from another state or jurisdiction of the
United States who is practicing in this state pursuant to section 12-100-117 may use
the title certified public accountant, the abbreviation C.P.A., or any other title,
designation, words, letters, abbreviation, sign, card, or device tending to indicate
that the person is a certified public accountant.
(b) A foreign partnership, corporation, limited partnership, limited liability
limited partnership, or limited liability company that is practicing in this state
pursuant to section 12-100-117 may use the title or designation certified public
accountants, the abbreviation C.P.A.s, or any other title, designation, words,
letters, abbreviation, sign, card, or device tending to indicate that the partnership,
corporation, or limited liability company is composed of certified public
accountants.
(c) Notwithstanding any other provision of law to the contrary, an individual
subject to section 12-100-116 (1)(a)(II) may use an accounting designation that
includes the word management conferred by a bona fide nationally recognized
accounting organization, such as the American Institute of Certified Public
Accountants, the Chartered Institute of Management Accountants, or the Institute
of Management Accountants, or their successor organizations, if the designation
does not purport to confer the right to perform audit or attest services as defined
by any state or foreign jurisdiction.