After the FTC consent decree, attitudes of accountants
toward professional advertising continued its dichotomous
structure. Older accountants and larger CPA firms remained
opposed to advertising and were reluctant to engage in any
form of marketing, while younger accountants and smaller
firms were more open to advertising. In fact, younger partners
felt that if their firms were to grow, they must advertise and
follow brand-building strategies (Gamble et al., 2000).