Two months ago, he received a telephone call from Richard Shankle, a Senior Business Consultant with GoodAccountants.com. The call was concerning a non-profit organization in need of a year-end audit for which they were willing to pay $16,000 along with an additional $32,000 for two years of subsequent audits. The offer suddenly seemed too good to be true, according to Ross, when he was advised by Shankle that he would first need to become a member of GoodAccountants.com for a membership fee of $5,000.