04 November 2025

B.120 – Methods of Practice (Advertising & Promotion)

Fact
In general, advertising is not freely allowed, but some actions are permitted: 
  • Sending circulars to existing clients.
  • Advertisements for vacancies, sale of business/property, or certain announcements on behalf of client.
Business cards / stationery must not claim that the member is a “specialist” in any area of public practice.

Elaboration
Aim is to keep the dignity of the profession – no aggressive, misleading commercial advertising like “We are the No. 1 auditor!”

Example

Acceptable:
“Ahmad & Co., Chartered Accountants – Audit, Tax, Advisory. Contact: 09-xxxxxxx.”

Not acceptable:
“Ahmad & Co. – Malaysia’s Top Expert Auditor, Guaranteed Tax Savings!”

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