In virtually every type of business, data is received, processed, stored, transported and otherwise disseminated in digital form via electronic media.In the accounting profession, digital data is ubiquitous. As a result, laptops and hand-held PDAs are essential tools of the trade. Due to advances in digitized memory, storage capacity is nearly beyond the realm of consideration; that is to say, the data that CPAs use and decipher occupy, as a practical matter, virtually no space. The entire contents of a laptop can be stored on a device the size of a finger. Taking your practice with you wherever you may go is easy and convenient.

There is, however, a darker side to this breakthrough in efficiency: Losing your collection of critical data is now much easier.

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