The environment of the 1990's will require more attention to the effective delivery of quality services to clients. Providers of professional accounting services must work toward establishing a strong competitive position in the marketplace and this means that they will have to understand how their customers perceive value in the services rendered. The authors offer an analysis of the underlying dimensions of service quality as these dimensions apply lo accounting services and suggest practical methods that accounting firms can use to enhance the quality of the services they provide from the customers' perspective. The marketing audit for accounting services is described and the relationship between the evaluation of service quality and the marketing audit is explained.