Rules and Sources

Founder

Rules last updated November 1, 2026 · Reviewed monthly; next review December 1, 2026

This page lists every check the Founder runs and the rules each check comes from. Florida checks run for firms in or serving Florida. Each month we open every source below, compare it with the checks, and update the audit if anything changed.

Primary sources

Federal

Treasury Circular 230, 31 CFR Part 10 Advertising and solicitation by tax practitioners, §10.30. Checked November 1, 2026.
Circular 230 proposed amendments (Dec. 26, 2024) Still proposed; not enforced by the audit. Checked November 1, 2026.
Rev. Proc. 2014-42, Annual Filing Season Program How AFSP participants may describe themselves; the retired RTRP title. Checked November 1, 2026.

National standards

AICPA Code of Professional Conduct Advertising and other forms of solicitation (1.600.001). Checked November 1, 2026.

Florida

Fla. Admin. Code 61H1-24.001, CPA advertising False or misleading CPA advertising; unchanged since 2014. Checked November 1, 2026.

Changes we are watching

These are proposed or pending. The audit does not enforce them until they take effect.

Circular 230 proposed amendments, final rule not issued.

Every check the audit runs (16)

Check	Rule	Applies
No tax-outcome promises	Circular 230 §10.30(a)(1); AICPA Code ET 1.600.010	All firms
No "IRS certified" or "certified enrolled agent" wording	Circular 230 §10.30(a)(1); Rev. Proc. 2014-42 §4.07; Loving v. IRS, 742 F.3d 1013 (D.C. Cir. 2014)	All firms
CPA title is backed by a verifiable license	AICPA Code ET 1.600.001; state accountancy law (e.g. Fla. Stat. §473.322(1)(b))	All firms
"Specialist" claims have a credential basis	Fla. Admin. Code 61H1-24.001(1)(g); AICPA Code ET 1.600.010	All firms
Document intake is on a secure, disclosed channel	FTC Safeguards Rule, 16 C.F.R. §314.4(c)(3); IRS Publication 4557	All firms
Testimonials carry proper context	FTC Guides on Endorsements, 16 C.F.R. §255.2(b); 16 C.F.R. Part 465; AICPA Code ET 1.600.010	All firms
Published tax guidance is framed as general information	T.D. 9668 (2014); Circular 230 §10.37; AICPA Code ET 1.600.010	All firms
Published fees follow the Circular 230 fee rules	Circular 230 §10.30(b); Fla. Admin. Code 61H1-24.001(1)(h)	All firms
"AICPA peer-reviewed" claims are backed by current status	AICPA Standards for Performing and Reporting on Peer Reviews	All firms
Client portal link uses HTTPS	FTC Safeguards Rule, 16 C.F.R. §314.4(c)(3)	All firms
Data security and breach response are addressed	FTC Safeguards Rule, 16 C.F.R. §314.4(j); IRS Publication 4557	All firms
Privacy policy is linked	FTC Act §5	All firms
Contact forms carry a privacy notice	FTC Act §5	All firms
Texting has written consent language	TCPA, 47 U.S.C. §227; Fla. Stat. §501.059	All firms
Florida: "CPA" in the firm name is backed by a firm license	Fla. Stat. §473.3101; §473.323(1)(f); Fla. Admin. Code 61H1-24.001	Florida
Florida: "CPA" and "audit" claims are backed by a license	Fla. Stat. §473.322(1)(b)-(c); §473.302(8)(a)	Florida

Run the Founder · All audits

This page explains what our automated scan checks. It is not legal advice, and a passing check is not a finding of compliance. Have a licensed professional review your marketing before you rely on it.