Taylor, a senior CPA, has announced they are retiring in two months. Taylor was the first CPA Andrei hired for Bestov Accounting and is responsible for the largest number of the firm's clients. Andrei is worried that clients might leave the firm when they find out Taylor is retiring. Andrei has decided to reassign all of Taylor's clients to Eloise and Amari, the firm's junior CPAs. He is sure they will be fine, likely even excited to have this opportunity, without much additional support.

For the background provided, state: whether you agree or disagree with their proposed approach and why (you must provide a specific rationale or you will not receive marks).   any specific advice you would provide to correct, alter their approach or address the issue