This is a subject that appears regularly in Any Answers. I have attempted to collate and summarise the best tips and advice - including my own! explains Mark Lee.
The key is to ensure that whoever is making the calls is briefed effectively. Before you or anyone else starts cold-calling on your behalf you need to be clear as to what makes your practice different, what criteria the target client needs to satisfy and what services you want to promote. Preparation is key here and can save you loads of time that will otherwise be wasted attending meetings that are a waste of time.
For example, are you after new businesses that have yet to appoint an accountant or established businesses who will need convincing that you could be better than their present accountant?