The Manager possesses the ability to assume full responsibility for directing engagements and special assignments and has the enhanced capability of supervising a number of engagements simultaneously. The Manager oversees the performance of client service and all related activity. The Manager can perform all tasks related to client service and sees that assignments are accomplished by the engagement team within the budgeted time. This role takes on responsibility for the professional and technical development of the staff through on-the-job-interaction and leading in-house training. Additionally, the Manager has begun to develop a list of potential referral sources in an effort to bring new business to the firm and is involved in community activities for the purposes of business development and cross-selling the firm’s services. The manager should be developing expertise in one or more specific industry areas.