But what else in your mind are the key components of profitability? And or what are the ones that most people ignore when they're just so consumed with thinking about price increases?

All right, so a couple of things that are just astonishing to the CPA firm when I dig in with them.

I typically start off by asking them to sort through their fees so I can understand what amount of volume and what percentage of their work comes from fees that are within certain tiers depending upon the size of the firm i typically will start with five thousand being the low number and then going up by ten thousand and more often than not in the smaller firm a hundred thousand and above in a larger firm i could ask them do you have for uh clients to pay you two hundred and fifty thousand dollars and what i find is the cpa firm is amazed at how that bandwidth set up.

They have very, very poor grasp on the fact that they're doing too many small accounts.

And they're taking so much of their time and focusing on the low end.

not saying anything about quality.

Some of those $3,500 clients may be outstanding people and wonderful clients, but that's not the best way to use your time.

How do you help Partners, owners identify what in the world they want to do in the first place.