Persuasion is the key construct in the promotion com- ponent of the marketing mix. Persuasion is composed of two major elements, process and content. This paper reports a study examining when Certified Public Accountants (CPA's) use persuasion to sup- port the growth of their firm. Accountants responding to this survey viewed other CPA firms as their most important competitors. Law- yers and Financial Planners, as competitors, were not viewed as important as CPA firms. Respondents viewed persuasion occurring during and after provision of services, and for client retention as more important than persuasion necessary to obtain new clients and prior to service delivery. CPA respondents felt "talents," "exper- tise" and "services offered" as the most important elements to be presented in advertising. Publicity activities involving indirect per- sonal (social and civic contacts and presentations) were regarded as interactions where persuasion would be used in obtainingtretaining clientele.