Every year, when the subject of choosing top accounting firms or top reselling firms comes up, the question arises, "What is a top firm?"

Just how do we define what quality is? It's clear the answer differs from firm to firm. Quality is in the mind of the person defining it. This question comes up every year when we compile the Killer VAR supplement for Accounting Technology. How do we define what a Killer VAR is? Or a Pacesetter?

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