How may we improve the quality of our service to clients?;

              38 HASKINS & SELLS May
How May We Improve the Quality of Our Service to Clients?
By E. L. KINCAID
FIRST we must decide what "our service
to clients" comprehends. In other
words we shall try and state in general
terms what we, as accountants, mean by
this clause.
In brief, we mean that each engagement
must be so executed that the service ren­dered
to the client and the public will be
the result of the highest quality of pro­fessional
training in accountancy and prac­tical
field accounting experience, at the
same time bringing the engagement to a
timely completion.
You will note that the definition is com­posed
of two parts, both equally essential
for the advancement of the profession.
However, the latter part of the definition
will always follow as a natural result if we,
as accountants, successfully fulfill our obli­gations
as called for by the first part of the
definition, namely, "Each engagement
must be so executed that the service ren-