CH12- Advertising, publicity and promotion

Question 1

General principles

Answer 1

Cannot obtain or seek work in an unprofessional manner

Can advertise but must convey a professional image

Question 2

Advertisement and promotional material produced by a member should not:

Answer 2

Reflect adversely on CIOT/ATT, member or firms of the tax profession
Discredit services offered by others
Mislead
Fail to comply with statutory or regulatory requirements
Breach client confidentiality
Amount to harassment

Question 3

Advertisements should be clearly distinguishable

Answer 3

Any advertisement should make it clear that it is an advertisement

Question 4

Client information

Answer 4

If member is storing information about clients for marketing purposes, should ensure to comply to relevant data protection legislation

Question 5

Marketing

Answer 5

The practice of making or instigating an unsolicited approach to a non-client with a view of obtaining professional work

Question 6

Promotion

Answer 6

Must not promote tax planning arrangements that set out to achieve results that are contrary to clear intention of parliament

Question 7

Practising designations

Answer 7

Should not use the designatory letters (e.g. ATT, CTA) unless authorised to do so

Question 8

Coats of arms, logos and badges

Answer 8

Coats of arms- exclusive property- cannot be used by anyone

Logos- trademarked- only reproduced with permission

Question 9

Fees

Answer 9

If reference is made in promotional material to fees, ensure basis on which fees are calculated are clear

Question 10

Requirements of advertising standards authority

Answer 10

Legality

Decency

Question 11

Clearly distinguishable as such

Answer 11

It should be clear to any ready (viewer or listener) that they are looking at an advertisement

Question 12

Cold calling

Answer 12

Cold calling constitutes an unsolicited approach to a non-client but is permitted as long as don’t make repeated calls