Payroll has traditionally been an accounting function and some CPAs have provided payroll processing services to their clients. Today, CPAs are finding additional new lucrative opportunities to provide not only payroll processing but also various HR services. Write a brief report that compares the provision of payroll and HR services by CPAs with that of national payroll providers. Perform the following research to collect the data for your report:

Read the articles "Be an HR Resource for Your Clients," by Michael Hayes and "Hired Help: Finding the Right Consultant," by Joanne Sammer, both of which were published in the November, 2006 issue of the Journal of Accountancy.

Contact a local CPA firm that provides payroll and HR services and find out what types of services they perform and what types of clients they serve.