a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making

a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making

a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making

a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making

a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making

a consulting service in which a CPA develops findings and conclusions and recommendations that are presented to the client for consideration and decision making