It depends on what you are trying to do. I previously owned a business that was dong a considerably large amount of business that required I have an in house full charge bookkeeper. She was very good and was capable of providing me with all of the bookkeeping functions that were needed every month including tax form preparations for payroll. A good bookkeeper or accounting firm can do that without being a CPA.
I also had CPA that I used to review everything that was done by the bookkeeper at the end of the year and to prepare my Federal business Income tax forms. There was no need for him to do the everyday bookkeeping as it was already done. But by having him do a review of the bookkeeper's work, I was able to obtain loans easily when needed. The cost of having both is to me an extravagant expense that is not necessary. Having a bookkeeper do all of the day to day bookkeeping and accounting functions including the monthly reports and tax forms ( employee of not) followed by a CPA review at the end of the year s adequate, If you are large enough to need a review, it is the best scenario for a business that is growing and needs outside funds or SEC reports to the State or investors. Reviews are as good as full audits to banks when they ask for an audit and the cost is quite a bit lower. Don't let the CPA tell you differently as they make a lot more money with the Audit but most banks and bankers could care less so long as the CPA has signed it. They do frown on anything less though such as compilation.
see the following Link:
www.tscpa.com
Good luck in your business. Let me know if we can be of assistance.
Regards,
Bob Ferguson
Sonoran Consulting & Finance, LLC
Links: www.tscpa.com

Are they going away for good to the other side of the country (or the world) to live for years and years? Then a CD of favourite songs, a mini-photo album of great pics together would be great.
If they're going away on a holiday longer than say, 2 weeks, what about some foreign currency, a tollfree phone card, a guidebook to that city/country, phrasebook, or gift cards for a meal, massage, room, or fun tourist activity there?