Among them, practicing members need to work in the firm for two years. At this time, the words "certified public accountant" can be marked on the business card; Non-practicing members are students who have never worked in a firm or have not seen each other for two years. At this time, the words "Non-practicing member of the Institute of Certified Public Accountants" can be marked on the business card.
Certified public accountants should maintain their professional image and be objective, true and appropriate when transmitting information to the public. An accounting firm shall not use the news media to publicize its capabilities, except for publishing information such as establishment, merger, division, dissolution, relocation, renaming and recruitment of employees, and the unified publicity of the Institute of Certified Public Accountants for its members.
When engaging in international business, a certified public accountant who conducts business in a country where advertising is allowed. We should not seek profits by advertising in newspapers or magazines published or distributed in countries where advertising is prohibited. Similarly, certified public accountants who perform business in countries where advertising is prohibited should not advertise in newspapers or magazines published in countries where advertising is allowed.