Page 82 - AAA Integrated Workbook STUDENT S18-J19

Chapter 6 4

4.4 References to fees in promotional material

 Where reference is made in promotional material to fees, the basis on which
those fees are calculated should be clearly stated.

 Members may make comparisons in their promotional material between their
fees and the fees of other accounting practices provided that it does not give a
misleading impression.

 Promotional material that is based on the offer of percentage discounts on
existing fees is permitted but must not detract from the professional image of
the firm and the profession as a whole.

 Members may offer a free consultation to potential clients, at which levels of
fees will be discussed.

Illustrations and further practice

Now try TYU question 2 from Chapter 6

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