The authors extend the traditional four Ps of the marketing mix to six Ps including people and presentation. These additional elements are presented to assist professional service firms in establishing a complete position in the marketplace with respect to the special problems of intangibility, heterogeneity, inseparability, and perishability. An empirical study of 109 CPA firms identifies what positioning tactics are currently being used or not used. Recommendations are then given as to how to develop a complete positioning strategy for a professional service firm that works within the parameters of the special problems faced by service firms.