Though we are recovering from the recession businesses continue to exert pressure on firms to sharpen the pencil on fees and are slow to pay when invoices are due. These are times when the value of the CPA firm is challenged and fighting perceived commoditization is a common occurrence. Market forces are at work so what is a firm to do to get through them successfully and remain profitable and competitive for the long term? This session will probe what makes a CPA firm valuable to its clients, differing business models and the culture shifts that may be necessary in the “new normal”. Billing and collection technique will also be discussed along with methods for improving the firms’ core practices for these critical business processes. Group discussion will be encouraged at this session.