(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.
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