Usually yes. The AICPA Code does not ban testimonials; it bans advertising that is false, misleading or deceptive. Some state boards go further: Texas and Mississippi prohibit testimonials or endorsements that are not based on verifiable facts. Use real, checkable statements, avoid promised results and read your own board's rule.
This is general information about professional rules, not legal advice. Your state board's current rules, and any other rules you practise under, decide what you can publish.
What the AICPA Code says
The AICPA's Advertising and Other Forms of Solicitation Rule (1.600.001) says a member in public practice "shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false", misleading or deceptive. It does not mention testimonials, reviews or endorsements at all.
The interpretation that follows (1.600.010) lists the kinds of promotion that cross the line. It names activities that:
- "create false or unjustified expectations of favorable results";
- "imply the ability to influence any court, tribunal, regulatory agency, or similar body or official";
- "contain any other representations that would be likely to cause a reasonable person to misunderstand or be deceived."
A testimonial is judged by the same test as any other line in your advert. "They answered every question and filed on time" is a statement about service. "They saved me $40,000" is a statement about results, and it is the one that can create unjustified expectations.
What state boards say
Your licence comes from a state board, and boards write their own advertising rules. Some reuse the AICPA standard; others are more specific. Four examples:
| State | Rule | On testimonials |
|---|---|---|
| Texas | 22 TAC 501.82 | Treats as misleading a communication that "contains testimonials or endorsements that are not based upon verifiable facts"; also bars self-laudatory statements not based on verifiable facts |
| Mississippi | 30 Miss. Code R. 1-6.5 | Prohibits testimonials or endorsements "not based on verifiable facts", and self-laudatory statements on the same basis |
| Florida | Fla. Admin. Code R. 61H1-24.001 | No specific testimonial clause; bars adverts that create "false or unjustified expectations of beneficial assistance" or appeal primarily to a layperson's fears about their finances |
| Kansas | K.A.R. 74-5-403 | No specific clause; bars false, misleading or deceptive advertising and says the board uses the AICPA Code to judge it |
Texas also requires firms to keep copies of electronic and direct mail communications, and recordings of broadcasts, for at least 36 months. If you run testimonial adverts there, keep the testimonial and your evidence for it with the advert.
These are four boards out of more than fifty jurisdictions, and rules change. Check the current text on your own board's site before you publish.
What "based on verifiable facts" means in practice
The Texas and Mississippi wording gives a useful standard even if your state does not use it. Before publishing a testimonial, ask whether you could show a regulator that it is true:
- Service claims ("replied the same day", "explained my options clearly") are verifiable from your own records and are the safest.
- Process claims ("filed six years of returns", "set up a payment plan") are verifiable if the file supports them.
- Outcome claims ("cut my tax bill in half") need the numbers, and even when true they can imply a typical result. Most firms leave them out of adverts.
- Character claims ("the best CPA in Dallas") are self-laudatory and hard to verify. Do not adopt them as your own words.
A practical checklist
- Use real clients only, with written permission to publish their words and name or initials.
- Prefer testimonials about service and process over results.
- Never edit a review to make it stronger than what the client said.
- Do not imply influence over the IRS or a state agency.
- Keep the evidence and a dated copy of the advert, for at least as long as your board requires.
- Re-check the rule when you expand into a new state.
For the federal side of advertising claims, see our lessons from FTC tax relief cases. Reviews also feed how AI search describes your firm; see how AI search chooses which tax firms to recommend. For channel strategy, read CPA lead generation in 2026, or see our CPA firm marketing service.
Questions
Does the AICPA ban testimonials?
No. The AICPA's Advertising and Other Forms of Solicitation Rule does not mention testimonials. It bars advertising that is false, misleading or deceptive, and its examples include creating false or unjustified expectations of favourable results.
Can a CPA firm share Google reviews on its website?
In most states nothing prohibits it outright, but the review becomes part of your advertising once you republish it. In states such as Texas and Mississippi, testimonials must be based on verifiable facts, so only use reviews you can stand behind.
Can a testimonial mention how much tax a client saved?
It is the riskiest kind. A specific saving can create false or unjustified expectations of favourable results, which the AICPA Code and several state rules name as misleading, unless you can show it is accurate and typical.
- AICPA Code of Professional Conduct, 1.600 Advertising and Other Forms of Solicitation (as published by the Minnesota Board of Accountancy)
- Texas Administrative Code, 22 TAC 501.82: Advertising
- Mississippi State Board of Public Accountancy, 30 Miss. Code R. 1-6.5
- Florida Board of Accountancy, Fla. Admin. Code R. 61H1-24.001: Advertising
- Kansas Board of Accountancy, K.A.R. 74-5-403
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