James, you have told me recently that you have had difficulty finding a qualified CPA in your area. I decided to ask our CPA of many years about possibly taking you on as a new client. Here is her reply:

"As James Winner has encountered, many firms are no longer taking on new clients. Due to fewer and fewer people graduating with accounting degrees, the number of people retiring from the profession, the constantly changing tax laws, and the long hours - - - firms are at capacity.

Sounds like a good problem to have, but it really isn’t – as our existing clients add at least 10 new engagements a week.

In most instances the 1120-H is prepared by the treasurer of the organization. It is a very simple form – and most homeowners associations do not want to spend several hundred dollars to have completed. Firms are generally not preparing them as the fees are really low and return is not there for them.. Yes, sad.

I am attaching the form and instructions in case helpful for James."