New opportunities are being created by changes in our laws and regulations.  Technology is finally fulfilling the promise of efficiency.  This is changing the needs of clients we serve and how we can serve them.  Clients need a different approach and a different combination of services.  We do not believe that the traditional cookie-cutter services that are offered on a take-it-or-leave it basis in the tax profession are not viable long term.  We have decided to adapt to these changes completely by moving on to explore different business models.

Sincerely,