Form of Practice and Name Several CPAs within the firm of Harding & Co. specialize in professional services related to client acquisitions and mergers. The policy committee of Harding & Co.

decides to form a separate partnership to perform acquisition and merger services.

Harding & Co. believes that the separate partnership can indicate a specialization on its business stationery because the acquisition and merger partnership will not practice public accounting, per se.

Required: May the separate partnership indicate a specialization on business stationery?

Explain.