A decade has passed since accounting firms were allowed to advertise. While the response has been mixed, a more important question is whether accounting firms have embraced a marketing orientation as measured by their use of marketing plans. This study investigates the attitudes toward and use of advertising and marketing plans by accounting firms. The results provide insight into the marketing orientation of the accounting profession and the viability of efforts b marketers to develop a marketing orientation. It is suggested that the current environment provides a real opportunity for marketers to become an important part of the accounting firm's organizational structure and provide the expertise needed for the firm to be competitive into the next century.