Dave Czarnecki is the managing partner of Czarnecki andHogan, a medium-sized local CPA firm located outside of Chicago. Over lunch, he issurprised when his friend James Foley asks him, “Doesn’t it bother you that your clientsdon’t look forward to seeing their auditors each year?” Dave responded, “Well, auditingis only one of several services we provide. Most of our work for clients does not involvefinancial statement audits, and our audit clients seem to like interacting with us.”a. Identify ways in which a financial statement audit adds value for clients.b. List other services other than audits that Czarnecki and Hogan likely provides.c. Assume Czarnecki and Hogan has hired you as a consultant to identify ways inwhich they can expand their practice. Identify at least one additional service that youbelieve the firm should provide and explain why you believe this represents a growthopportunity for CPA firms.

Dave Czarnecki is the managing partner of Czarnecki and
Hogan, a medium-sized local CPA firm located outside of Chicago. Over lunch, he is
surprised when his friend James Foley asks him, “Doesn’t it bother you that your clients
don’t look forward to seeing their auditors each year?” Dave responded, “Well, auditing
is only one of several services we provide. Most of our work for clients does not involve
financial statement audits, and our audit clients seem to like interacting with us.”
a. Identify ways in which a financial statement audit adds value for clients.
b. List other services other than audits that Czarnecki and Hogan likely provides.
c. Assume Czarnecki and Hogan has hired you as a consultant to identify ways in
which they can expand their practice. Identify at least one additional service that you
believe the firm should provide and explain why you believe this represents a growth
opportunity for CPA firms.

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