One of the most important legal categories linked to responsibility and accountability is false advertising. Therefore, it is necessary to know the counterfactual advertising and its fields in relation to audio-visual media, in order to determine the nature and meaning of this concept. Assuming the realization of the fault and its compensation through the mechanism of civil liability, the discussion of how to compensate, the amount and type of compensation and the person responsible for compensation, etc., arises. Some of these challenges can be answered by referring to the civil liability law of 1339, but the answer to some others requires a comprehensive law in this field so that in case of violation of false advertising, audio-visual media of any nature are responsible and required to compensation for damages. The main question of the research is on what basis is the civil responsibility of the audio-visual media caused by false advertising based. In answer to this question, it can be said that the basis of responsibility in this field is the theory of fault. Therefore, in the light of referring to the general law of civil responsibility, it is possible to compensate for the damage caused by the violation of false advertising by audio media by writing a comprehensive law, with a comparative approach to the laws of other leading countries in this field, as well as applying self-regulation rules. He expected a picture.