The CPA firm for, A, B, and C, has been in practice for five years. The majority of the tax work done for its clients, who are mostly small business, is the preparation of state and federal income tax returns. One of the firm's tax partners, A , mentioned the possibility that the firm might expand its services to offer tax planning for the owners of small businesses. Memo need to be sent out to Mr. A in which the advantages and disadvantages of offering tax planning as an additional services will be mentioned.