This article is about a CPA firm named, Catanese and Vulcan (C&V) that was founded in 1976. The firm was located in Johnstown, Pennsylvania, mainly to serve the needs of its biggest client. C&V provided many services to its clients such as auditing, tax, financial and consulting services. The industry seemed to be moving towards a one-stop for all services at the time. Manycompanies offered financial, tax, auditing, and consulting and even legal services. Many large companies such as Merrill Lynch would buy small auditing firms to attract new customers and introduce them to their traditional services as well. Many of the clients of the CPA firm were wealthy individuals who were employed in the healthcare industry. The firms separated itself from the New York and New Jersey offices in 1993. The Johnstown office was opened in 1976 and C&V’s main clients had small to medium size businesses. Most likely a lot of their clients were doctors and dentists, who had private practices that were run by them. The firm moved to a flatter government structure instead of pyramid one.The flatter one had less organizational levels. C&V had a great incentive plan for its employees to motivate them. It was the highest pay for that geographic location in the industry. Catanese thought that higher pay would create better results from his employee’s. Catanese was also