One of the factors on which effective relationships between Pioneers Accountants and our clients is based, at least in part, is mutual satisfaction on the matter of fees. The concept of quality service includes the concept of reasonable cost. That does not mean that we cut corners in the quality of our work, but rather use methods that promote the greatest efficiency in the conduct of engagements. Generally, our fees are based upon hours of professional services at standard rates, according to the level of individuals assigned to the engagement, plus out-of-pocket expenses.