(4) to allow others to carry out services in the name of the certified public accountant;
(5) to work concurrently at two or more public accounting firms;
(6) to advertise their qualifications to solicit business; or
(7) other acts in violation of the laws or administrative rules and regulations.
CHAPTER IV PUBLIC ACCOUNTING FIRM
Article 23 A public accounting firm may be established by certified public accountants in partnership.
The obligations of a public accounting firm in partnership shall be borne by the partners with their own property according to the proportion of their respective capital contributions or to their agreement.