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As
you know, certified public accounting firms perform a wide range of
services for their clients. Not
all clients are in need of the same services and the Certified Public
Accountant (CPA) must review his expertise and specialization in order to
provide the client with a meaningful and appropriate combination of
services. This combination of
services, or engagement plan, is tailored to each client’s needs in
order that the client may obtain the maximum benefit from the independent
CPA.
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