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Analyses studies on the marketing practices of Australian, UK and Hong Kong public accountants and reviews the standards of professional conduct in each of the countries. Classifies the methods used for marketing these services and associates them with the prevailing accounting ethical codes, thus providing a means of identifying similarities and differences in marketing services arising from those ethical codes. States that these methods also provide a basis for inter‐country comparison. Concludes that professional ethical standards have an impact on marketing strategies and this is not reflected clearly in the literature on the marketing of services.

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