Which of the following is considered misleading advertising according to AICPA guidelines?

Misleading advertising, according to AICPA guidelines, focuses on representations that can create false impressions or expectations about the impact of services provided. Inferring the ability to influence legal outcomes is considered misleading because it suggests to potential clients that they can expect guarantees of outcomes that cannot be assured in the legal field. This type of message can create unrealistic expectations based on the understanding that a CPA can sway results in a legal matter, which is not a certainty and may not represent the true scope of services.

On the other hand, providing free consultation services, offering services at competitive rates, and publishing customer satisfaction ratings can all be standard practices in the advertising of professional services, provided they are presented accurately and reflect real and verifiable facts. Such practices do not mislead clients about the nature or effectiveness of the services offered. They can be effective marketing tools if used truthfully and transparently.