Most states have, or are planning to implement, some form of college savings plan.
Some allow flexibility in where the credits are used, and some allow flexibility in how the money is invested. New York's college choice plan is examined in detail. Jr. The path of the public accounting profession is undoubtedly changing, even if its ultimate destination remains uncertain. The threat to small local firms no longer seems to be the large national firms but rather a new breed of commercial giants whose sights are set on the small firms' clients. The local firm must adapt to this new environment by continuing to focus on the client.