Sidney Wells is an individual practitioner. In addition to himself, he maintains a professional staff of five

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Sidney Wells is an individual practitioner. In addition to himself, he maintains a professional staff of five auditors, and his firm is a member of a regional group of CPA firms. Wells is considering his alternatives to staff training. He is trying to decide whether to send his professional staff members to the programs offered by the state society and the AICPA, to send them to training programs offered by the regional group, or to attempt to offer in-house training himself. What factors should he consider in making this decision?

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