In 1977, the Supreme Court ruled in the Bates v. State Bar of Arizona (1977, 97 S. Ct. 2691, 34 U.S., L.W. 4895) case that professional codes of ethics that specifically banned advertising had to be rewritten to reflect changes in the law. Professional organizations could no longer prohibit their members from advertising. Prior to 1977, the practice of advertising by accountants, although not illegal, was regarded as unethical and a violation of the accountant’s professional code of ethics. That sentiment was held by most accounting professionals