THE EATING ESTABLISHMENT Is Proud to announce an exciting new luncheon menu. Join us in the patio green house and enjoy fresh seafood, cool summer soups, and exotic summer salads; as well as our famous Chicago burger and other new entrees. Serving: Breakfast and Lunch Monday-Thursday 9 a.m. -3 p.m. Serving Breakfast, Lunch and Dinner Friday-Sunday 8 a.m.-10 p.m. THE j 317 MAIN STREET ' PARKCTT i VISA & MASTER CHARGE 649-8284 i I j- i finnnrial planning 1 7 'J) f II f 1 KathyEngle ... MarkHulet HULET& ASSOCIATES Certified Public Accountants . WHO IS A CPA? "I had my CPA do It." This Is a common phrase used by many people to refer to the person who assisted them with financial information. Services such as tax return preparation, tax planning, bookkeeping, financial statement preparation, computer systems design, and a host of other management services are provided by many types of people. Not all of them are Certified Public Accountants. The CPA designation dates back many years and Is Issued to Individuals under very strict requirements. Educational and internship requirements differ from state to state; however, most states require at least an undergraduate college degree and one or two years of on-the-job training. Every CPA must pass a comprehensive 2 12 day examination which is uniform throughout . the United States. In other words, any individual with "CPA" behind his name has passed the same rigid examination regardless of which state Issued his certificate. Most states also require that CPAs take continuing professional education courses each year. Other designations such as LPA (Licensed Public Accountant) or ... PA (Public Accountant) come under a less stringent set of testing and licensing requirements. There are no licensing requirements for designations such as Tax Specialist, Bookkeeper, Estate Planner, Financial Planner or most of the other terms having financial implications. The CPA designation has gained wide-spread respect for professional competence and independence. This Is due, In part, to the profession's very strict technical and ethical standards. If your tax and financial advisor does not have the designation "CPA" behind his or her name, he or she Is probably not a "Certified ,' Public Accountant." 613 MAIN ST., SUITE 301 645-7390 445 EAST 4500 SOUTH SLC, UT 261-3459 1 7 I Bonnie's Dog Grooming I All Breeds I 649-4027 1 Pick up and Delivery Service 1 Local Park City and Surrounding Area 1 Silver Shears Associates I A total haircare experience for the entire family. N Knowledgeable stylists feature top name II products to suit your needs. II Appointments preferred. Mon.-Sat. The Yarrow Holiday Inn 649-827 1 nef J t