Berry& Associates, LLP Case Analysis

AC 550, Kaplan University

Cielo Tolibas
May 31, 2016
Professor: David Adu-Boateng

Berry& Associates, LLP Case Analysis

1
If I am in Robert position, I should think to consider developing new
types of clients because the old clients may only need a certain service that
B&A offered. If Robert offers different types of services to the old clients, the
clients may not need the new services, which means it waste companys
money and time. However, developing new types of clients means the
company can attract more clients without risking not satisfying the old clients.
I think this will help to improve building trust and confidence to their clients
too.

2
The assurance services are provided by CPA independently and help to
improve the context of the information being provided to the decision makers.
The assurance services that the auditing firms that must have to consider are
financial statement audit, climate change and sustainability services, and
third is financial accounting advisory services (AICPA.org, 2016).
According to Accountingtools.com, the financial statement audit is
mean to oversee the completeness and validity of the financial statement.
Since Mr. Berry found his revenue is below last years, we can use financial
statement audit to investigate the financial information. In addition, the
passage says that the competition for new audit clients has been intense then

using climate change and sustainability service can help Mr. Berry to predict
the market and find the best way to develop. As according to EY website,
modern enterprises must understand all the implications of a changing
climate throughout their value chain and to help clients understand the
impacts of the changing climate and develop and prioritize resiliency
strategies (EY.com, n.d.). Third, the financial accounting advisory services is
helpful to provide useful information regarding company transformation of
service (EY.com, n.d.). Since the services is helpful to provide useful
information regarding company transformation of service and the company
wants to develop new types of clients therefore, using this service can help
the company determine what types of service is needed by the clients.

3
To fully use the combined strengths in accounting and information
systems, the B&A must hires additional workers who have experienced in both
accounting and computer science to let them do coding that useful based on
taxation laws, and to improve the efficiency of the system since the
programmers already know what part is needed for accounting because
increasing the quality and knowledge of all employees it will help the
company to be more productive as a whole. Also, B&A can also train their
staffs to learn updated tools on accounting and information system. This can

also improve their performance to their clients through a good quality of

service with clarity, trust, and consistency to their work.

References
AICPA.org., (2016).Retrieved from

http://www.aicpa.org/_catalogs/masterpage/Search.aspx?
S=list+of+assurance+services
Accountingtools.com, (2016). What is a Financial Accounting Audit? Retrieved
from http://www.accountingtools.com/questions-and-answers/what-is-a-financial-

statement-audit.html
EY.com, (n.d.). Climate Change and Sustainability Services. Retrieved from

http://www.ey.com/US/en/Services/Specialty-Services/Climate-Change-andSustainability-Services
EY.com, (n.d.). Assurance Services. Retrieved from

http://www.ey.com/US/en/Services/Assurance/Financial-Accounting-AdvisoryServices