A brief history of the accounting profession; the accounting profession in the new millennium; why are people in business?; what and how people buy; why is movie theatre popcorn so expensive?; the genesis of hourly billing; the deleterious effects of hourly billing; write-downs and price psychology; the advantages of value pricing; preparing for the fixed priced agreement meeting; the fixed priced agreement and change orders; value pricing engagements and methods; alternative methods of pricing by engagement; total quality service; the CPA as consultant; ethics, hourly billing, value pricing; value pricing and self-esteem; antitrust law; advanced price theory.