ABSTRACTIncreasing numbers of CPAs in the marketplace, relaxed advertising and marketing restrictions, and the emergence of non-CPA businesses providing accounting services have created a competitive landscape unknown to previous generations of accountants. In this competitive environment the accounting firm has found it must actively seek new clients to maintain or expand revenues. Many accounting firms have turned to marketing to cope with this situation. However, there appears to be a misconception in the accounting profession that marketing is simply promotion. This article addresses that misconception and presents a framework for developing a strategic marketing plan for the accounting practice.