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THE HUMAN RESOURCES MANAGEMENT/PAYROLL CYCLE SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
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---33June 20252024/2025A
- THE HUMAN RESOURCES MANAGEMENT/PAYROLL CYCLE 
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS15.1 Should CPA firms continue to use time sheets for their employees? Why or why 
not? 
This should prompt discussion about how to account for employees’ efforts. CPAs are 
considered knowledge workers. A large part of the value they provide comes from 
creative solutions to problems. Customers pay for the solutions, not for how much time it 
took to create the solutions. 
Indeed, the more expertise someone...
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