Subsection R156-26a-501(3) is being proposed as a new subsection to the unprofessional conduct rules affecting certified public accountants (CPAs) and CPA firms. The proposed subsection makes it unprofessional conduct to include the name of a person who is not licensed as a CPA as part of the CPA firm name. Use of a non-licensee in the CPA firm name improperly implies that the person is a licensed CPA. This problem has previously come to the Division's attention where non-CPAs have been included in the CPA firm name and have improperly represented themselves as CPAs. The Division has taken action against those persons for improperly holding themselves out as a CPA. Accordingly, this rule is to clarify what is already prohibited by other unlawful conduct provisions.