"There’s nothing like an economic downturn to remind accounting firms that sales and marketing are essential parts of doing business. Until recently, many an accounting firm’s biggest problem was finding enough warm bodies to handle all the work that just came waltzing in the door. Today, accounting firms are dealing with clients in distress, over-leveraged staffing pyramids and the prospect that they actually may need to go find new business again..."
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Source: CPA Trendlines