They don't hesitate to make referrals to other accountants or lawyers when clients need to have a Canadian tax return prepared or want to set up estate planning, for example. They spend a lot of time networking with other professionals so they have confidence in the referrals they make. Montgomery says the fact that they don't feel the need to be everything to their clients is an advantage. That way, when we say that we know something, they can trust us. That's the value of dealing with a small, personal business like theirs.
Personal attention is the hallmark of the two-person firm.
Her initial response to questions with such life-changing implications is much more humanistic than financial. Montgomery and Merrill's ability to treat clients as individuals might stem not only from their size, but from their backgrounds. Though neither woman had ever entertained accounting as a profession, their inherent numerical and organizational skills emerged while they were involved in other pursuits. Merrill was born and brought up in Boone, Iowa. The third of four siblings, she attended the University of Iowa for a year, but dropped out and got married in 1964.