As you approach this topic, think of any accounting firms with which you have been involved. If you have not been involved with any accounting firms think of the nation’s focus, January through April of each year. You should also keep in mind that there are a number of companies that have seen good results in one product and thought that it would extend to a completely different line of products and services, as you will see in some of our readings. When you are contemplating what other activities your firm can be involved in, remember to keep it in the realm of its core competency.