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.
3. Adverts
must not bring into disrepute the
professional body, the 鍖rm or the
profession as a whole
4. Adverts
must not bring into disrepute the
professional body, the 鍖rm or the
profession as a whole
油must not be misleading
5. Adverts
must not bring into disrepute the
professional body, the 鍖rm or the
profession as a whole
油must not be misleading
must not discredit the services provided by
other 鍖rms
6. Adverts
must not bring into disrepute the
professional body, the 鍖rm or the
profession as a whole
油must not be misleading
must not discredit the services provided by
other 鍖rms
must not break any locally-recognised
codes of advertising practice.
7. Adverts
must not bring into disrepute the
professional body, the 鍖rm or the
profession as a whole
油must not be misleading
must not discredit the services provided by
other 鍖rms
must not break any locally-recognised
codes of advertising practice.
49. 油 descriptions
油at least half the partners are ACCA
members
油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 re鍖ect the time and experience
of staff used
53. Fees
Fees should be mentioned in the
engagement letter
Fees should re鍖ect the time and experience
of staff used
Fees should re鍖ect the importance of the
work to the client
54. Fees
Fees should be mentioned in the
engagement letter
Fees should re鍖ect the time and experience
of staff used
Fees should re鍖ect 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