You are a supervisor with a midsized regional CPA firm that has offices in several cities throughout the southwestern part of the United States. Your state has two-tier licensing requirements to practice public accounting; a person must have a CPA certificate and 40 hours of continuing professional education per year. Your firm offers a wide variety of services beyond audits, including (1) attestation of assertions other than historical financial statements, (2) preparation of tax returns, (3) reviews, and (4) consultation for installation of computer systems. You have participated in some of these tasks. Your niece, Claire Comet, is a senior in accounting at the local university. She has an A- grade point average in accounting courses and has aspirations to become a CPA and to practice public accounting. She is interested in employment with a regional firm in your state and one that offers services comparable to your firm. She has written a letter asking what job opportunities are open in a firm like yours and what types of work might she be doing in three years. Required: Draft a one-page letter to your niece answering her questions.