Colorado Code
Article 100 - Accountants
§ 12-100-118. Single Act Evidence of Practice

Any person who displays, utters, or causes to be displayed or uttered a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing the person's name in conjunction with the words "certified public accountant", the abbreviation "C.P.A.", or any title, designation, or abbreviation prohibited by section 12-100-112 may be presumed in any action brought under section 12-100-124 to have held himself or herself out to be a certified public accountant holding an active certificate of certified public accountant pursuant to section 12-100-107. In any legal action brought under this article 100, evidence of the commission of a single act prohibited by this article 100 is sufficient to justify an injunction.
Source: L. 2019: Entire title R&RE with relocations, (HB 19-1172), ch. 136, p. 811, § 1, effective October 1.
Editor's note: This section is similar to former § 12-2-122 as it existed prior to 2019.

Structure Colorado Code

Colorado Code

Title 12 - Professions and Occupations

Article 100 - Accountants

§ 12-100-101. Legislative Declaration

§ 12-100-102. Applicability of Common Provisions

§ 12-100-103. Definitions - Rules

§ 12-100-104. State Board of Accountancy - Subject to Termination

§ 12-100-105. Powers and Duties of Board

§ 12-100-106. Fees

§ 12-100-107. Certificate of Certified Public Accountant - Issuance - Renewal - Reinstatement - Rules

§ 12-100-108. Educational and Experience Requirements - Rules

§ 12-100-109. Examinations - Reexaminations - Rules

§ 12-100-110. Approval of Schools

§ 12-100-111. Issuance of Certificate by Reciprocity

§ 12-100-112. Use of the Title "Certified Public Accountant"

§ 12-100-113. Status - Retired - Inactive

§ 12-100-114. Partnerships, Professional Corporations, and Limited Liability Companies Composed of Certified Public Accountants - Registration - Rules - Definitions

§ 12-100-115. Continuing Education - Rules

§ 12-100-116. Unlawful Acts - Definition

§ 12-100-117. Exceptions - Acts Not Prohibited - Rules

§ 12-100-118. Single Act Evidence of Practice

§ 12-100-120. Grounds for Disciplinary Action - Administrative Penalties

§ 12-100-121. Response to Board Communication

§ 12-100-122. Revocation or Suspension of Partnership, Professional Corporation, or Limited Liability Company Registration

§ 12-100-123. Hearings Before Board - Notice - Procedure - Review

§ 12-100-124. Investigations - Findings - Board Actions - Confidentiality of Complaints

§ 12-100-125. Judicial Review

§ 12-100-126. Reconsideration and Review of Action of Board

§ 12-100-127. Unauthorized Practice - Penalties

§ 12-100-128. Ownership of Accountant's Working Papers

§ 12-100-129. Ownership of State Auditor's Working Papers

§ 12-100-130. Repeal of Article - Subject to Review