The XYZ Tax Return Firm prepares tax returns for individual, partnership, and corporate clients. It competes and plans to grow by preparing returns faster than other firms and to charge its clients lower fees than competitors charge. There are many other tax preparation firms in the industry capable of preparing tax returns for its target market. XYZ believes it needs to have satisfied employees who have earned their CPA or Enrolled Agent (EA) license are critical to its long-term success.

List, describe, and justify eight metrics (2 in each of the Balanced Scorecard perspectives) that you believe XYZ should include in its Balanced Scorecard.