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Guide

ICAEW and ACCA marketing rules, explained

What UK accountancy practices can and cannot say on their own website, the four claims that get firms into trouble, the 2024 fake review law, and the disclosures most sites are missing.

In short

  • There is no separate marketing rulebook. Your website is governed by the same ethics principles as everything else you do, which is stricter rather than looser.
  • Four claim types cause nearly every problem: unsubstantiated savings, disparaging named competitors, misusing protected terms, and implying regulated status.
  • The Digital Markets, Competition and Consumers Act 2024 banned fake reviews outright, with penalties up to 10% of global turnover.
  • Four separate regimes require disclosures on your site. Most practice websites miss at least one, usually the registered office or the AML supervisor.
  • Google Analytics must not load before consent under PECR. A great many professional services sites fail this.

There is no separate marketing rulebook

This is the first thing to understand, and it catches people out. The ICAEW and ACCA do not publish a marketing code. Your website is governed by the same fundamental principles that govern everything else you do, which is stricter than a dedicated marketing code would be, not looser.

For ICAEW members the relevant provisions sit in the Code of Ethics under professional behaviour. ACCA members are covered by the equivalent provisions in the ACCA Rulebook. Both land in the same place: marketing must not bring the profession into disrepute, must not be false or misleading, and must not disparage others.

Alongside that sit two general regimes that apply to you as a business rather than as a professional: the CAP Code, enforced by the ASA, and consumer protection law, which since 2024 includes the Digital Markets, Competition and Consumers Act.

The claims that get firms into trouble

Nearly every problem falls into one of four categories.

Unsubstantiated savings claims

"We save our clients thousands." "Cut your tax bill by up to 40%." "Guaranteed savings." These are the most common breach and the easiest to avoid. If you cannot evidence the claim for the general case, do not make it. A specific, evidenced, dated example is fine. A general promise is not.

Disparaging named competitors

Comparative advertising is not automatically prohibited, but the professional bodies take a dim view of anything that denigrates another firm, and the CAP Code requires comparisons to be verifiable and fair. "Unlike other local accountants who never answer the phone" is a bad sentence. "We respond to client emails within one working day" is a good one, and it makes the same point.

Misusing protected terms

"Chartered Accountant" and "Chartered Certified Accountant" are protected. So is "Registered Auditor". A firm cannot describe itself as chartered unless it meets the relevant body's requirements, and the rules on when a firm name may include those terms are more specific than most practitioners assume. If you are not certain your firm meets the test for the description on your homepage, check before your compliance visit does.

Implying regulated status you do not hold

Investment advice, insurance mediation and certain consumer credit activities are regulated by the FCA. Wording on a website that implies you provide regulated advice when you do not, or that blurs the line between generic guidance and a personal recommendation, is a real risk. Be explicit about what you do and do not do.

Testimonials and reviews, which changed in 2024

This is the area where the law moved most recently and where a lot of websites are now non-compliant without their owners realising.

The Digital Markets, Competition and Consumers Act 2024 made fake reviews a banned practice outright, with penalties of up to 10% of global turnover. Submitting fake reviews, commissioning them, and publishing reviews without taking reasonable steps to verify they are genuine are all caught.

In practice, for a practice website:

  • Every testimonial must be genuine and you must be able to substantiate it if asked.
  • Keep written permission on file from each person quoted. An email saying "yes, happy for you to use that" is enough, but you need it.
  • Do not write them yourself, not even as "examples", and not even if you think the sentiment is accurate.
  • Attribute honestly. Shortened surnames are fine and common. Inventing a job title is not.
  • Be careful with schema. Marking up reviews of a different entity as your organisation's is the self-serving review markup Google penalises, quite apart from the consumer law question.

If your firm has no reviews yet, the honest options are to ask real clients, to run a founding-client offer that generates genuine ones, or to convert the section into something else entirely. Writing five plausible quotes and attributing them to invented initials is the option that carries a turnover-based penalty.

The disclosures your website must carry

Four separate regimes require things on your site, and most practice websites miss at least one.

RequirementWhat it means in practice
Company detailsRegistered company name, registered number, place of registration and registered office address. Required by the Companies (Trading Disclosures) Regulations. The footer is the usual place.
AML supervisorWhich body supervises you for anti-money laundering purposes. If you are not supervised by a professional body you will be supervised by HMRC, and clients increasingly check.
Professional body and PIIYour body's requirements on disclosing membership, practising certificate status and professional indemnity insurance vary. Check yours rather than assuming.
Privacy and cookiesUK GDPR and PECR. A privacy notice, a lawful basis for your enquiry form, and consent before any non-essential cookie loads, including Google Analytics.

The cookie problem nobody mentions

PECR requires consent before non-essential cookies are set. Google Analytics is non-essential. A very large number of professional services websites load Analytics on page one and show a cookie banner that only appears afterwards, or worse, a banner with no reject option.

Done properly: the analytics script does not load at all until someone accepts, rejecting is as easy as accepting, and ignoring the banner counts as a rejection rather than consent. If your current site fails that test, it is a straightforward fix and worth doing before it becomes someone else's complaint.

Does this apply to AI-generated copy?

Entirely, and it is worth flagging because language models are enthusiastic about exactly the claims that breach these rules. Ask a model to write your homepage and there is a fair chance you get "save thousands on your tax bill" in the first paragraph.

Responsibility sits with you, not the tool. "The AI wrote it" is not a defence to a complaint, and the ICAEW principle of professional competence and due care applies to what you publish regardless of how it was produced.

A compliance pass for your website

  1. Search your own site for "save", "guarantee", "best" and "cheapest". Read every result as though you had to evidence it.
  2. Check every testimonial: is it real, do you have permission in writing, is the attribution accurate?
  3. Check the footer for registered name, number, place of registration and registered office.
  4. State your AML supervisor somewhere findable.
  5. Check "Chartered" appears only where your firm genuinely qualifies.
  6. Open the site in a private window and confirm no analytics cookie is set before you click accept.
  7. Check that nothing implies FCA-regulated advice you do not provide.

This guide is general information about marketing a practice, not legal, regulatory or compliance advice. Rules change and the position depends on your firm's circumstances and which body supervises you. Check the current position with your professional body before acting on any of it.

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FAQs

Common questions

Can accountants advertise in the UK?

Yes. There is no prohibition on advertising, and there has not been for decades. What the ICAEW Code of Ethics and the ACCA Rulebook require is that marketing is honest and truthful, does not make exaggerated or unsubstantiated claims, and does not disparage others.

Can we say we will save clients money?

Only if you can substantiate it. A general claim such as \u201Cwe save our clients thousands\u201D is the most common breach we see. A specific, evidenced and dated example is fine; a blanket promise is not.

Are testimonials allowed on an accountancy website?

Yes, if they are genuine and you can substantiate them. Since the Digital Markets, Competition and Consumers Act 2024, fake reviews are a banned practice with penalties up to 10% of global turnover, and that includes publishing reviews without taking reasonable steps to verify them. Keep written permission from each reviewer on file.

What must an accountancy firm's website legally display?

Registered company name, number, place of registration and registered office address under the Companies Trading Disclosures Regulations; your anti-money laundering supervisor; whatever your professional body requires on membership and professional indemnity insurance; and a privacy notice with proper cookie consent under UK GDPR and PECR.

Does Google Analytics need cookie consent?

Yes. Analytics cookies are non-essential under PECR, so the script must not load until the visitor accepts. Rejecting must be as easy as accepting, and ignoring the banner counts as a rejection rather than consent.

Can we use AI to write our website copy?

You can, but responsibility for what is published stays with you. Language models are notably keen on exactly the claims these rules prohibit, so anything AI-drafted needs the same compliance read as anything else. \u201CThe AI wrote it\u201D is not a defence to a complaint.

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