Ask for recommendations. Your local Chamber of Commerce will tell you names of CPAs who are members. When you attend any type of meeting, or meet other business owner's, ask for CPA recommendations.

Use 60% rule. If you're a business owner, pick a CPA who has 60% of their business coming from business owner's -like you! They're more apt to keep up with laws regarding clients they deal with most often. If you're a corporation, make sure that person specializes in corporate accounting, including financial statements, audits, etc.

Interview CPAs! Ask what type of services they do for their clients, how long they've been in business full time, and for referrals, etc. Don't forget to ask to see their license. Ask them about benefits of choosing them over another CPA.

Rates Ask about their rates and what those rates include. If they have a rate chart, all better! Also, ask what their hourly rate is and what cost would be to answer questions during year.

The unprecedented long cycle of prosperity we enjoyed in 90's led many to believe that we were experiencing a new economy; one that was immune to ups and downs we knew in past. This year, that notion came to a crash along with NASDAQ. The events of September 11 and aftermath that continues to ripple through world economy prove that we are indeed in a new era. How it will affect your home business is anyone's guess.

Many pundits predicted that consumer confidence, already low in 2001, would plummet after attack on World Trade Center. While economic shakeout has indeed been disturbing -- with layoffs, poor profit reports and entire industries asking Congress for bailouts, in case of consumers, experts appear to be wrong. A Gallup Poll report issued on October 17 states that 'today, 38% rate economy in positive terms -- excellent or good -- up slightly from 32% in a Gallup survey taken Sept. 7-10.

'Thirty-three percent say economic conditions as a whole are getting better in United States, up from 19% just before attacks.'

Gallup speculates that a 'rally effect' is behind good numbers, and notes that approval of President is at record levels, while Americans are behind Congress at levels not seen in 27 years.

Increased trust in U.S. Government may be a byproduct of most visible reaction to terrorist threat: The American flag is everywhere. It is now cool to wear your patriotism on your sleeve -- not to mention your home, your business and even flying from antenna of your car.

But in an unusual response to an extraordinary threat, government officials from President Bush to Mayor Giuliani have urged citizens to exercise their patriotism in a unique manner: by spending as much money as they possibly can. This would seem like a perfect marketing opportunity, and many businesses have created ads that play on nation's new sense of duty - with mixed results.