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At a time when overall spending on U.S. advertising is growing at just low single-digit rates, online advertising is growing at more than 20 percent a year and is expected to grow at a compounded annual growth rate of nearly 15 percent1 through 2010.

Yet, for all the promise that online advertising holds -- and for its increasing share of business-to-business marketing budgets -- it is still widely misunderstood, particularly in the highly competitive accounting and finance channel. CPAs are the trusted gatekeepers for millions of corporate finance departments, small businesses and high net worth individuals. Yet they're highly elusive. Risk averse by nature, they're much less tolerant of the hard sell than attorneys, doctors, architects, insurance and other influential professionals.

In essence, marketers must learn to get their messages to (and through) CPAs more effectively and they must also do a better job of understanding the unique characteristics of sponsored electronic newsletters ("e-newsletters"), particularly those reaching influential, time-pressed professionals.

So, how do you sell effectively to influential professionals online who don't like to be sold to? That's the impetus behind this report prepared by AICPA Custom Media Solutions and Bay Street Group Research.