The audit firm of Miller and Yancy, CPAs has joined an association of other CPAfirms across the country to enhance the types of professional services the firm canprovide. Miller and Yancy share resources with other firms in the association,including audit methodologies and audit manuals, and common IT systems forbilling and time reporting. One of the partners in Miller and Yancy has a directfinancial interest in the audit client of another firm in the association.