[1] One service that an accountant performs is auditing. [2] Public accountants examine client's financial statements to see if they have been prepared in conformity with generally accepted accounting principals. [3] An Accountants' Opinions give credability to client's financial statements. [4] Another service performed by accountants are management consulting services. [5] As consultants, they suggest ways clients can improve such functions as information processing, budgeting, and accounting systems. [6] Finally, tax services are offered by accountants. [7] Taxes have become an increasingly complex but lucrative source of fee income. [8] Accountants prepare tax returns and give advise its clients on how to avoid paying income taxes. [9] In conclusion, accountants provide various services to the public.

Questions:

(a) For what type of audience would the above paragraph be appropriate?  Explain.

(b) Has the author appropriately limited its length?  Explain.

(c) Has the author written a strong, unifying topic sentence?

(d) What pattern of organization has been used in developing the paragraph?

(e) Which sentence should be considered major supports and, if applicable, minor supports?

(f) What techniques of paragraph development have been used?

(g) Has the author used a "vigorous" writing style to avoid overusing the passive voice or the verb to be?

(h) Are there any unnecessary supports or parts thereof?

(i) Please rewrite the paragraphs based on the guidance in May and the  SEC Handbook.