Finigan, CPA, does the audit, tax return, bookkeeping and management services work for Gilligan Construction Company. Mildred Gilligan follows the practice of the calling finigan before she makes any major business decision to determine the effect on her company's taxes and the financial statements. Finigan attends continuing education courses in the construction industry to make sure that she is technically competent and knowledgeable about the industry. Finigan normally attends board of directors meeting and accompanies Gilligan when she is seeking loans Milderd Gilligan often jokingly introduces Finigan with this statement, " i have my three business partners my banker, the government, and my CPA, but Finny's the only one that is on my side