FRF for SMEs™ Logo for CPA Firms: Terms, Conditions, and Guidelines for CPAs

The official FRF for SMEs™ logo for CPA firms is a proprietary trademark of the American Institute of Certified Public Accountants (“AICPA”), which reserves all rights. By downloading the logo, you are affirming that you have read, understand and agree to comply with the terms, conditions and guidelines set forth below (the “Guidelines”). Subsequent display or use of the logo is subject to the license thereafter granted to you by the AICPA.

Before downloading the logo or displaying it on any promotional material, you must read and understand these Guidelines. Please also note that the Guidelines are subject to change by the AICPA without prior notice. You are responsible for maintaining familiarity with the current Guidelines during the course of your usage or display of the FRF for SMEs™ logo for CPA firms.

Who is the intended user of FRF for SMEs™ logo?

1. The FRF for SMEs™ logo is intended for CPA firms who offer preparation of financial statements using the FRF for SMEs™ accounting framework. Use of the logo boosts awareness of the framework and informs current and potential clients of its availability and the firm’s service.

How may you use the FRF for SMEs™ logo for Firms?

2. You may use the FRF for SMEs™ logo in connection with marketing and promotional efforts. You may use the FRF for SMEs™ logo only in the form downloaded, and may not alter it in any manner (except for size in accordance with branding guidelines). Where may you use the FRF for SMEs™ logo?

3. You may include the FRF for SMEs™ firm logo:

(a) on your website, linking either to information on the FRF for SMEs on your website or on the AICPA’s website at aicpa.org/FRF-SMEs

(b) in your marketing brochures, stationery, report files/folders or engagement proposals

(c) in your PowerPoint presentations

The FRF for SMEs™ logo may be included in an individual email signature block.

When must you cease using/displaying the FRF for SMEs™ logo?

4. If a CPA firm does not offer or stops offering the preparation of financial statements using the FRF for SMEs™ accounting framework, the firm should remove the FRF for SMEs™ firm logo from its website, marketing, and promotional material, and other locations where it may appear.

5. The AICPA may terminate the license if you fail to comply with the Guidelines, and fail to cure such failure within sixty (60) business days from receipt of notice from the AICPA.

Other terms and conditions.

6. You may not knowingly use the FRF for SMEs™ logo in any manner, or commit any other act, likely to jeopardize the AICPA’s rights in, or invalidate, impair or dilute the FRF for SMEs™ logo.

7. You may not use, suffer or permit the use of the FRF for SMEs™ logo in any manner that would tend to devalue or injure the goodwill of the AICPA in the FRF for SMEs™ logo.

8. You acknowledge that the FRF for SMEs™ logo indicates to the public that the products and services provided under the FRF for SMEs™ logo are of a high quality and standards commensurate with AICPA’s excellent reputation among professionals and members of the public in general. You, therefore, agree that any services or work product you provide under the FRF for SMEs™ logo will be at a level of quality commensurate with that of goods and services provided by AICPA prior to your use of the FRF for SMEs™ logo.

9. You agree that you will indemnify and hold harmless the AICPA and each of its employees, directors, officers, members, representatives and agents from and against any and all claims, demands, damages, losses and expenses of any nature (including reasonable attorneys’ fees) that arise from or in connection with your use of the FRF for SMEs™ logo.

10. Upon AICPA’s reasonable request, you will submit to AICPA copies of all marketing materials and documentation bearing the FRF for SMEs™ logo, allow the AICPA to inspect materials bearing the logo, and provide the AICPA with such information as the AICPA may reasonable require to monitor your compliance with these Terms, Conditions and Guidelines.

© AICPA 2013
All rights reserved.