(1) A firm or permit holder shall not use or participate in the use of any form of public communication referencing professional services which contains a false, fraudulent, misleading, deceptive, or unfair statement or claim including but not limited to a statement or claim which:

(a) contains a misrepresentation of fact;

(b) is likely to mislead or deceive because it fails to make full disclosure of relevant facts;

(c) contains any testimonial or laudatory statement, or that is not based on verifiable facts;

(d) is intended or likely to create false or unjustified expectations of favorable results;

(e) implies educational or professional attainments or licensing recognition not supported in fact;

(f) states or implies that the firm or permit holder has received formal recognition as a specialist in any aspect of the practice of public accountancy, if this is not the case;

(g) represents that professional services can or will be competently performed for a stated fee when this is not the case, or makes representations with respect to fees for professional services that do not disclose all variables affecting the fees that will in fact be charged;

(h) implies the ability to influence any court, tribunal, regulatory agency, or similar body or official; or

(i) contains other representations or implications that in reasonable probability would cause an ordinarily prudent person to misunderstand or be deceived.