This case presents the history of a small CPA firm that is a value‐added reseller (VAR) providing IT consulting services to mid‐sized and small business clients. Since this firm does not provide audit, compilation and review, or tax services, it provides a view of a CPA firm that is different from the traditional audit and tax organization. The main question posed is determining the best growth strategy for this CPA firm. To answer this question, you must research and evaluate consulting opportunities related to Sections 302 and 404 of the Sarbanes‐Oxley Act, as well as several of the recently developed AICPA services such as WebTrust, SysTrust™, and ElderCare. The research that you do will provide a deeper understanding of the role of accountants as consultants. The case affords an excellent opportunity to stimulate class discussion or presentations about the nature of CPA services beyond audit and tax services.

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