Accountants in practice may advertise, but the professional bodies require marketing to be honest and truthful and not to bring the profession into disrepute. The ICAEW Code bans exaggerated claims, disparaging references and unsubstantiated comparisons, while the ACCA Code allows fee comparisons with other firms only if they do not mislead, and both require any fee quoted in promotional material to state clearly what it covers.

Can accountants advertise at all?

Yes. ICAEW’s helpsheet on marketing says firms are entitled to advertise and publicise their services, achievements and products, provided the material reflects the dignity of the profession and complies with the law and current codes of practice. Its basic rule is that advertising should be “legal, decent, honest, truthful and clear”, and firms must ensure that all advertisements, including letterheads, invoices and other practice documents, conform with the requirements of the Advertising Standards Authority.

The ACCA Code of Ethics and Conduct takes the same starting point. Section B13, paragraph 1, allows a professional accountant in public practice to inform the public of their services by advertising or other promotion, provided the medium does not reflect adversely on the accountant, ACCA or the profession. Paragraph 3 adds that an advertisement must be clearly distinguishable as such, which rules out promotional content dressed up as independent editorial.

What does the ICAEW Code prohibit?

The marketing rules sit within the principle of professional behaviour, one of the fundamental principles of the code of ethics. In the ICAEW Code of Ethics that applies from 1 July 2026, paragraph R115.2 says that when undertaking marketing or promotional activities a professional accountant shall not bring the profession into disrepute, shall be honest and truthful, and shall not make:

  • exaggerated claims for the services offered by, or the qualifications or experience of, the accountant, or
  • disparaging references or unsubstantiated comparisons to the work of others.

Paragraph R115.3 adds that accountants must never promote their services in a way, or to an extent, that amounts to harassment of a potential client or employer. Paragraph 115.2 A1 encourages an accountant who is unsure whether a form of advertising is appropriate to consult their professional body.

Can you compare your firm with others?

This is where the two bodies’ wording differs, although the underlying test is whether the reader is misled.

ICAEW’s helpsheet says a firm must not say anything that is disparaging of or discredits others. Its example is that “we provide a better service than X firm in Manchester” is not acceptable even if objectively and demonstrably true, while “we pride ourselves on the service we provide” is fine. Where a firm does make comparisons, ICAEW expects them to be objective and not misleading, to relate to the same services, to be factual and verifiable with supporting documents, and not to denigrate others.

ACCA’s Section B13 expressly permits comparisons between the accountant’s fees and those of other practices, whether or not run by professional accountants, provided they do not give a misleading impression (paragraph 6). Paragraph 7 lists conditions drawn from advertising law, including that the comparison covers services meeting the same needs and objectively compares material, relevant, verifiable and representative features, which may include price. Paragraph 10 still bars unflattering references to, or unflattering comparisons with, the services of others.

What are the rules on quoting fees in adverts?

Both bodies treat fee claims as the highest risk area. ACCA requires the basis of any fee, including hourly or other charging rates, to be clearly stated (paragraph 4), and says the greatest care must be taken that a fee reference does not mislead about the precise range of services and time commitment it covers (paragraph 5). Paragraph 8 notes that the danger of misleading is particularly pronounced when space is limited, such as in a short online advert.

ICAEW’s guidance is similar: fee references should be clearly explained and should specify the time periods they relate to and any exclusions. Both bodies allow a free initial consultation at which fees are discussed. What a client must be told about fees once engaged is a separate question, covered in fees, commissions and referral payments and engagement letters.

Can you use testimonials and claims about size?

ICAEW says client testimonials may be used if the client has consented, because the firm and client relationship is confidential; see confidentiality for accountants. Claims to be the leading or most widely used practice in an area should state on the face of the material the basis for the claim, and ICAEW advises “utmost caution”. It also warns that websites can easily give a misleading impression of a firm’s size and scope, especially for sole practitioners. Descriptions such as “chartered accountants” carry their own conditions; see using chartered accountant and firm descriptions.

What data protection and cold calling rules apply?

Professional rules sit alongside the law. The Information Commissioner’s Office explains that under the Privacy and Electronic Communications Regulations companies and limited liability partnerships are “corporate subscribers”, while sole traders and ordinary partnerships are “individual subscribers” treated like private individuals. The PECR rule on marketing by electronic mail does not apply to corporate subscribers but does apply to sole traders and partnerships, which make up much of a typical practice’s target market. UK GDPR still applies to the personal data of business contacts.

For live marketing calls, the ICO says you cannot call numbers registered with the Telephone Preference Service or Corporate Telephone Preference Service unless the business has consented. ICAEW adds that firms must screen against those lists and their own do not call list, must say who is calling and display their number, and should check the Mailing Preference Service before sending postal marketing. More on the data side is in data protection for accountancy practices.

Who is responsible if an agency does the marketing?

The firm. ICAEW says firms may outsource marketing but remain responsible for anything carried out on their behalf, and ACCA’s paragraph 12 applies the ban on harassment to promotion by the accountant “or their agent”. ICAEW offers a copy checking service at £25 for an A4 sheet or equivalent, with a normal turnaround of five working days, and checks practice letterheads free of charge.

How would a typical advert be judged?

Illustration only. A firm plans an online advert: “Limited company accounts from £50 a month. Cheaper than the big firms and twice as quick.”

  • The fee needs its basis stated: which services the £50 covers, for what size of company, and what is excluded, such as payroll or VAT returns.
  • “Cheaper than the big firms” is a fee comparison. Under ACCA rules it may be acceptable only if it is verifiable and not misleading; under ICAEW guidance it risks being an unsubstantiated comparison unless the firm holds evidence comparing the same services.
  • “Twice as quick” is a superiority claim about others’ work and is hard to substantiate; it should go.

A safer version: “Limited company accounts and corporation tax return from £50 a month for companies with turnover under a stated limit. Payroll and VAT quoted separately.”

What mistakes come up most often?

  • “From” prices with no explanation of what is included.
  • Naming or clearly identifying a competitor in a comparison.
  • Using client reviews or case studies without written consent.
  • Emailing sole trader and partnership prospects as if they were companies.
  • Letting a marketing agency publish content the firm has not checked.

Solar Protect runs fee protection schemes for accountancy and bookkeeping practices. See how our accountant schemes work or read fee protection schemes for accountants.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.