ABSTRACTThe purposes of this study were to determine: (a) consumers' attitudes toward advertising by accounting professionals and (b) whether factors such as age, gender, marital status, parental status, family income, and education level accounted for significant differences in consumer attitudes toward accountants who advertise. Accountants need to understand consumer attitudes about their advertising efforts so they can develop appropriate marketing strategies for advertising their services. Some suggestions for accounting professionals based on research results include providing information on services and maintaining a high image in advertising.