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