Few professions can command the trust and respect of the CPA, and indeed the demand for CPA services has never been higher. At the same time, though, many CPA services are becoming commoditized and pressure on hourly rates is intense. It is also increasingly difficult to move choice business from competitors. Finally, firms and companies are finding the competition for talented employees can be more challenging than the competition for good clients. In short, successful firms must be able to translate trust into value to monetize and capitalize more successfully the benefits they offer.