the audit firm of Miller and Yancy , CPAs, has joined an association of the other CPA firms across the country
to enhance the types of professional services the firm can provide. Miller and Yancy share resources with other
firm in the association, including audit methodogies , audit manuals , and common IT systems for billing and time
reporting. One of the partners in Miller and Yancy has a direct financial interest in the audit client of another
firm in the association.