Under Rule 505, Form of Organization and Name, a CPA firm may use any name as long as it is not misleading.

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Rule 505 of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct allows a CPA firm to use any name as long it is not misleading. However, the name should not imply any association with a government agency or a professional certification organization. Additionally, if the firm includes the name of an individual who is not a CPA, the name should not imply that the individual is a licensed CPA.