Steve Custer , CPA , set up a casualty and fire insurance agency to complement his auditing and tax services .He does not use his own name on anything pertaining to the insurance agency and has a highly competent manager, Jack Long, who runs it. Custer often requests Long to review the adequacy of a client’s insurance with management if it seems underinsured .He believes that he provides a valuable service to clients by informing them when they are underinsured