Which of the following statements about publicity is incorrect?

The statement regarding professionals not being able to make their qualifications public in any writing is incorrect because professional accountants are typically allowed to disclose their qualifications as a means to inform clients and the public about their expertise and capabilities. Transparency about qualifications enhances trust and credibility between professionals and their clients, which is essential in the accounting field. Code of ethics and professional conduct often permit the communication of such qualifications, provided that it is done in a truthful and non-misleading manner. Thus, it is important for professionals to share their qualifications to highlight their competence in the services they provide, rather than being restricted from publicizing this critical information.