The document provides guidelines for accountants regarding advertisements and fees. Advertisements must not damage the reputation of the professional body, firm, or profession. They must not be misleading or disparage other firms' services. Fees should be disclosed upfront, reflect staff experience and work importance, and generally not be percentage- or contingency-based unless convention allows. Descriptions like "Chartered Accountants" can be used if over half partners are ACCA members and principals control over 51% of voting rights.

1. Getting Work

2. Adverts

3. Adverts
• must not bring into disrepute the
professional body, the firm or the
profession as a whole

4. Adverts
• must not bring into disrepute the
professional body, the firm or the
profession as a whole
• must not be misleading

5. Adverts
• must not bring into disrepute the
professional body, the firm or the
profession as a whole
• must not be misleading
• must not discredit the services provided by
other firms

6. Adverts
• must not bring into disrepute the
professional body, the firm or the
profession as a whole
• must not be misleading
• must not discredit the services provided by
other firms
• must not break any locally-recognised
codes of advertising practice.

7. Adverts
• must not bring into disrepute the
professional body, the firm or the
profession as a whole
• must not be misleading
• must not discredit the services provided by
other firms
• must not break any locally-recognised
codes of advertising practice.

8. Adverts & Fees

9. Adverts & Fees
• must not be misleading

10. Practice Accountants’

12. ‘Chartered

13. Certified

14. Accountants’

15. or

16. ‘Certified

17.
provided

18. that:

19. descriptions

20. Practice Accountants’

22. ‘Chartered

23. Certified

24. Accountants’

25. or

26. ‘Certified

27.
provided

28. that:

29. descriptions

30. Practice Accountants’

32. ‘Chartered

33. Certified

34. Accountants’

35. or

36. ‘Certified

37.
provided

38. that:

39. descriptions
• at least half the partners are ACCA
members

40. Practice Accountants’

42. ‘Chartered

43. Certified

44. Accountants’

45. or

46. ‘Certified

47.
provided

48. that:

49. descriptions
• at least half the partners are ACCA
members
• the principals control at least 51% of the
voting rights under the partnership
agreement.

50. Fees

51. Fees
• Fees should be mentioned in the
engagement letter

52. Fees
• Fees should be mentioned in the
engagement letter
• Fees should reflect the time and experience
of staff used

53. Fees
• Fees should be mentioned in the
engagement letter
• Fees should reflect the time and experience
of staff used
• Fees should reflect the importance of the
work to the client

54. Fees
• Fees should be mentioned in the
engagement letter
• Fees should reflect the time and experience
of staff used
• Fees should reflect the importance of the
work to the client
• Fees should not be based on a percentage
or on contingency calculations, unless there
is an established convention of doing so