Advertising is permitted provided the activities are not false, misleading, or deceptive. It is not acceptable to make comparison of public accounting firms, unless they're based upon verifiable facts. The information in the advertisement expressly states two facts: 14 of 36 of the largest drug stores are audited by her firm and second, the average audit fee, as a percentage of total assets, is lower than any of the other public accounting firms in the city. Contel must be able to support those factual statements. If she cannot there is a violation.