Page 78 - AAA Integrated Workbook STUDENT S18-J19

Chapter 6 4

Advertising and publicity

3.1 Advertising

Advertisements must not reflect adversely on:

 the member

 the ACCA

 the accountancy profession as a whole

The aim of adverts should be ‘to inform, rather than impress’.

Advertisements and promotional material should not:

 bring the ACCA into disrepute or bring discredit to the member, firm or the
accountancy profession.

 discredit the services offered by others whether by claiming superiority for the
member’s own services or otherwise.

 be misleading, either directly or by implication.

 fall short of the requirements of any relevant national Advertising Standards
Authority’s Code of Advertising Practice, notably as to legality, decency, clarity,
honesty, and truthfulness.

Firms should be careful that the limited space available in an advertisement does not
result in misleading information being communicated.

Promotional material may contain any factual statement which can be justified, but it
should not make unflattering references to, or unflattering comparisons with, the
services of others.

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