(1) A firm or permit holder shall not in the performance of professional services permit his name to be used in conjunction with any forecast or projection of future transactions in a manner which may reasonably lead to the belief that the firm or permit holder vouches for the achievability of the forecast or projection.

(2) This rule does not prohibit a firm or permit holder from preparing, or assisting a client in the preparation of, forecasts or projections of the results of future transactions. When a firm or permit holder's name is associated with such forecasts or projections, there shall be the presumption that such data may be used by parties other than the client. Therefore, full disclosure must be made of the sources of the information used and the major assumptions made in the preparation of the statements and analyses, the character of the work performed by the firm or permit holder, and the degree of the responsibility he is taking.