i.e., A local Val has been my CPA for about 15 years. His services have been limited to: (a) yearly preparation of federal and state tax returns; (b) tax planning; (c) business advice concerning my sole proprietorship; (d) family financial matters. I have never had a single question or dispute regarding my tax returns. Previously, when I prepared my own returns (I am an attorney), I always made errors in computations; misunderstood tax laws; or failed to complete forms in an acceptable fashion. His prices have always been more than fair. He has made himself available at short notice for "crisis" planning as special, and potentially worrisome, family/business accounting questions have arisen. His staff is cheerful and competent. His office is convenient, modestly yet neatly appointed, and invariably tidy and organized. Somewhat recently, he partnered with Mr. Galyan, a younger but no less competent CPA with signif