CA in practice ,,,,,,,,,

Ya,its true a C.A in practice can't do advertisement.

A C.A in practice get the clients through their links.

-Corporate clients through links and socialization

-Bank and PSU throgh empanelment (though not immediately after starting practice)

-Local clubs/societies etc who needs to get their books certified ...their members may later work as your passive advertising medium .

Mouth to mouth advertisement is the most common form