Reports are valuable when they help clients know or understand something they previously didn’t.

Reports are valuable when the information in them provides insight.

Reports are valuable when what they reveal helps a business owner understand his situation.

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The value of the report… isn’t the report itself.

The value is in helping the client make clear choices.

The value is in helping the business owner make better decisions.

The value is in helping the business owner feel at ease, because he knows what to do next.

The value is in helping the business owner get on his giddy up, because if he doesn’t take action to correct things now, his situation is only going to get worse and be harder to rectify later.

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When a client receives an email with a report attached to it, and he archives the email for whatever reason, without looking at the report, the accountant has missed an opportunity to create value.