ABSTRACTThis paper builds on research into client measurement of quality and satisfaction when consuming professional services, two of the factors influencing selection of an accountant and the differences arising between rural and urban clients.SERVQUAL is considered as a means of consumer satisfaction measurement and attempts to isolate key factors and attributes in service provider selection.The effect of formal qualifications and membership of professional accounting bodies on individuals' choice of accountant, differences between urban and rural selection criteria and managerial implications are discussed. This study deals only with accountants who offer their services in public practice.