MPAS was founded by CPA Public Practitioner, Michael Plehan in July of 2012, after repeatedly encounting SME business owners that while moderately successful in their own right, were held back from expansion, succession, or exit due to their inability to plan, implement and monitor forward thinking business strategy.In many instances this failure was significantly heightened by a lack of management/people skills, attention to detail and failure to fully understand the value of key/critical controls and processes within a going concern context.These “client weaknesses” spawned the development of a “relationship-based” customer-oriented service model which aims to engage, gain trust and respect, and uphold a professional philosophy of – • Optimum customer satisfaction• Client longevity, and • Industry recognition.This relationship will assist clients in overcoming operational issues critical to the success of the going concern, mitigating business risks, and validating the client’s unique market position and competitive advantage in their respective industries.