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city

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<h3>Job Description</h3>
Job Description
· Active CPA license.
· Must have 3-5 years of tax experience and be able to prepare/review business and individual returns.
· Prepare individual federal and state tax returns, covering all states.
· Must be experience with all types of returns, Corporation, S corporation, LLC, partnership, trusts, gift taxes, etc.
· Must be proficient with QuickBooks.
· Have good communication skills and can work independently.
· Very friendly work environment and flexible schedule.
· Position can lead to potential partnership at the firm.
· Must be energetic, meticulous, outgoing, cheerful, and possess a sense of responsibility and commitment.
· Must be able to answer staff questions and communicate with clients.
Company DescriptionOur firm is one of the leading firms in the area. By combining our expertise, experience and the energy of our staff, each client receives close personal and professional attention. Our high standards, service and specialized staff spell the difference between our outstanding performance, and other firms. We make sure that every client is served by the expertise of our whole firm. An accounting firm is known for the quality of its service. Our firm's reputation reflects the high standards we demand of ourselves. Our primary goal as a trusted advisor is to be available and to provide insightful advice to enable our clients to make informed financial decisions. We do not accept anything less from ourselves and this is what we deliver to you. We feel it is extremely important to continually professionally educate ourselves to improve our technical expertise, financial knowledge and service to our clients. Our high service quality and "raving fan" clients are the result of our commitment to excellence. We will answer all of your questions, as they impact both your tax and financial situations. We welcome you to contact us anytime. 
<h3>Company Description</h3>
Our firm is one of the leading firms in the area. By combining our expertise, experience and the energy of our staff, each client receives close personal and professional attention. Our high standards, service and specialized staff spell the difference between our outstanding performance, and other firms. We make sure that every client is served by the expertise of our whole firm.\r\n\r\nAn accounting firm is known for the quality of its service. Our firm's reputation reflects the high standards we demand of ourselves. Our primary goal as a trusted advisor is to be available and to provide insightful advice to enable our clients to make informed financial decisions. We do not accept anything less from ourselves and this is what we deliver to you. We feel it is extremely important to continually professionally educate ourselves to improve our technical expertise, financial knowledge and service to our clients. Our high service quality and "raving fan" clients are the result of our commitment to excellence. We will answer all of your questions, as they impact both your tax and financial situations. We welcome you to contact us anytime.

Certified Public Accountant (CPA)

<h3>Job Description</h3>
Job DescriptionCertified Public Accountant (CPA)
 
Overview: Seeking a detail-oriented and experienced Certified Public Accountant (CPA) to manage all aspects of financial reporting, accounting, and compliance. The ideal candidate will have a strong background in QuickBooks Enterprise, experience in manufacturing or food production environments, and a hands-on approach to daily accounting operations.
Key Responsibilities:
<ul>
<li>
Manage the company's general ledger, ensuring accuracy and compliance with GAAP standards.
</li>
<li>
Oversee month-end and year-end closing processes.
</li>
<li>
Prepare and analyze financial statements, budgets, and cash flow forecasts.
</li>
<li>
Reconcile accounts, including inventory, cost of goods sold, and payroll.
</li>
<li>
Manage accounts payable, accounts receivable, and bank reconciliations.
</li>
<li>
Generate and review financial reports in QuickBooks Enterprise.
</li>
<li>
Support annual audits and coordinate with external auditors.
</li>
<li>
Ensure compliance with local, state, and federal tax regulations.
</li>
<li>
Provide financial insights and recommendations to management to support business decisions.
</li>
<li>
Maintain and improve accounting processes and internal controls.
</li>
</ul>
Qualifications:
<ul>
<li>
Active CPA license required.
</li>
<li>
Bachelor's degree in Accounting, Finance, or related field 
</li>
<li>
3+ years of accounting experience, preferably in a manufacturing or production environment.
</li>
<li>
Proficiency in QuickBooks Enterprise required.
</li>
<li>
Strong understanding of GAAP and financial reporting.
</li>
<li>
Excellent analytical, organizational, and problem-solving skills.
</li>
<li>
High attention to detail and accuracy.
</li>
<li>
Ability to work independently and collaboratively in a fast-paced environment.
</li>
</ul>
Preferred Skills:
<ul>
<li>
Experience with cost accounting or inventory management.
</li>
<li>
Familiarity with ERP systems and data analysis tools.
</li>
<li>
Strong communication skills for cross-department collaboration.
</li>
</ul>

(CPA) Certified Public Accountant

<h3>Job Description</h3>
Job Description
Position Summary We are seeking a detail-oriented and strategic&nbsp;Certified Public Accountant (CPA)&nbsp;to join our team as a Veterinary Financial Strategist. In this role, you will collaborate closely with veterinary practices to enhance their financial health through effective tax planning, cash flow management, and business strategy development. You will guide clients from financial uncertainty to confidence by offering expert insights into tax optimization, financial KPIs, and overall business performance. Essential Duties and Responsibilities Client Account Management &amp; Service:
<ul>
<li>Provide exceptional client service by managing and nurturing relationships, ensuring client satisfaction and retention.</li>
<li>Project manage your book of business to consistently deliver on promises, coordinating tasks and ensuring timely completion.</li>
<li>Meet with clients face-to-face via Zoom, providing clear and professional guidance tailored to their specific financial needs.</li>
<li>Ensure that client communication is timely and efficient, with initial acknowledgments of client requests delivered via Liscio and/or Loom within 2 business days.</li>
<li>Provide actionable responses to client requests within 3 business days, maintaining a high level of responsiveness and reliability.</li>
</ul>
Team Collaboration &amp; Communication:
<ul>
<li>Attend team meetings on time and prepared, contributing to a collaborative and efficient team environment.</li>
<li>Use Slack for short communication and quick updates, adhering to prescribed Slack channels. Slack is not intended for task notes or workflow management.</li>
</ul>
Technology &amp; Tools:
<ul>
<li>Utilize a comprehensive tech stack including Zoom, Loom, Financial Cents, Liscio, Slack, Google Workplace (Email, Drive, Docs, Sheets, Forms, and Slides), and specialized software like Fathom, Intuit QuickBooks, and Intuit ProConnect.</li>
<li>Leverage these tools to enhance communication, streamline workflows, and provide data-driven insights to clients</li>
</ul>
Tax Compliance:
<ul>
<li>Guide estimated tax payments during tax planning sessions to ensure clients are compliant and avoid penalties.</li>
<li>Prepare business tax returns, including partnership, S-Corp, C-Corp, and individual returns (state, local, and federal), ensuring accuracy and adherence to regulations.</li>
<li>Manage the information-gathering process for the preparation of these returns to ensure timely filing.</li>
<li>If timely filing is not possible, work with clients to prioritize and manage extended returns, avoiding last-minute submissions.</li>
</ul>
Tax Optimization:
<ul>
<li>Develop and implement tax strategies that minimize liabilities while ensuring compliance with state and federal regulations.</li>
<li>Utilize the Tax Savings ROI Calculator to demonstrate the financial impact of tax strategies.</li>
<li>Review and optimize right-fit tax planning approaches to ensure clients are only paying their fair share.</li>
</ul>
Cash Flow Management:
<ul>
<li>Conduct cash flow trend analysis and forecast future cash requirements.</li>
<li>Implement strategies for permanent profitability by guiding clients from reactive to proactive financial management.</li>
<li>Oversee cash flow master initiatives, transforming client practices from stressed to strategic financial operations.</li>
</ul>
Financial Analysis and Reporting:
<ul>
<li>Work with internal or external bookkeepers to provide actionable feedback so that books are tax-season ready and available for accurate and timely decision-making.</li>
<li>Perform a comprehensive review of financial statements, including Budget vs. Actual analysis and Cost of Goods Sold review.</li>
<li>Facilitate and lead goal setting conversations with clients and utilize our proprietary framework to identify key focus area and related action items for each quarter.</li>
<li>Track and analyze key financial performance indicators (KPIs) to benchmark veterinary practices against industry standards.</li>
<li>Prepare and present detailed financial reports during Quarterly Business Review (QBR) strategy sessions.</li>
</ul>
Risk Assessment and Compliance:
<ul>
<li>Facilitate and coordinate risk assessment conversations with our Wealth Manager team member to ensure appropriate insurance coverage and risk management strategies are in place.</li>
<li>Collaborate with the Wealth Manager to integrate financial planning elements that align with the overall risk management strategy</li>
</ul>
Knowledge, Skills and Abilities
<ul>
<li>Strong project management skills with the ability to oversee a diverse book of business.</li>
<li>Proficiency in using a range of technology tools, including Zoom, Loom, Financial Cents, Liscio, Slack, Google Workplace, Fathom, Intuit QuickBooks, and Intuit ProConnect.</li>
<li>Excellent communication and interpersonal skills, with a focus on responsiveness and client satisfaction.</li>
<li>Ability to take ownership of work, operate with minimal supervision, and show up as a proactive and collaborative team member.</li>
<li>Ability to manage client relationships effectively and provide exceptional service.</li>
</ul>
Education &amp; Experience
<ul>
<li>Certified Public Accountant (CPA) license required.</li>
<li>3 - 5 years of&nbsp; Certified Public Accountant (CPA) experience</li>
<li>Extensive experience in tax planning and financial strategy within the veterinary or healthcare industry.</li>
<li>Experience with veterinary practice management and financial metrics.(Preferred)</li>
<li>Familiarity with industry-specific financial KPIs and benchmarking.</li>
</ul>

<h3>Job Description</h3>
Job Description
Moore, Grider &amp; Company LLP, founded in 1956, is one of the largest local accounting firms in the Central Valley. The firm provides comprehensive services in all areas of accounting and serves clients in Fresno and throughout California. We are currently looking to hire an experienced, highly technical, and motivated CPA to join our firm. Candidates should have the ability to professionally manage tax engagements and/or audit and review engagements. 
Duties include, but are not limited to:
<ul>
<li>Prepare tax returns for individual and business clients.</li>
<li>Analyze and balance financial records and review for inaccuracies.</li>
<li>Advise business owners and individuals regarding the tax rules and regulations.</li>
<li>Oversee professional staff to ensure timely completion of assignments.</li>
<li>Make suggestions regarding budgets and other financial decisions.</li>
<li>Manage audit and review engagements.</li>
<li>Maintain highly organized and updated client files.</li>
</ul>
The ideal candidate will possess the following:
<ul>
<li>Must have a minimum of a bachelor's degree in Accounting, Finance, Business or related field.</li>
<li>Must have an active CPA license.</li>
<li>5+ years of Public Accounting experience.</li>
<li>Supervisory and leadership experience.</li>
<li>Professional skills in writing and use of grammar.</li>
<li>Proficient use of computers, Microsoft Office Suite and various software.</li>
<li>Ability to multi-task while maintaining attention to detail.</li>
</ul>
Position offers a competitive starting annual rate between $80,000 - $120,000 per year, plus paid overtime, a generous benefits package including health insurance, PTO, 401(k), and access to group dental and vision plans. 
Apply online through Sierra HR Partners. Make telephone inquiries by calling 559.431.8090
An Equal Opportunity Employer

<h3>Job Description</h3>
Job Description
Small, local Beaverton, Oregon CPA firm is seeking a motivated, tax focused CPA with 3-5 years experience for full time, on site employment. We pride ourselves on accuracy, professionalism, and building long-term relationships with our clients and providing a work/life balance for staff. We're currently looking for a CPA with experience working with a client base consisting primarily of individuals and closely held family businesses in the Portland, Oregon region.
Key Responsibilities:
<ul>
<li>
Prepare and review individual, corporate, fiduciary, not for profit, and partnership tax returns
</li>
<li>
Prepare and assist with preparation of a small number of compiled and reviewed financial statements
</li>
<li>
Conduct tax planning and research for clients
</li>
<li>
Maintain current knowledge of federal and state tax laws and regulations
</li>
<li>
Assist clients to comply with accounting standards and procedures
</li>
<li>
Collaborate with team members to ensure timely and accurate service delivery
</li>
</ul>
Requirements:
<ul>
<li>
Active CPA license (required)
</li>
<li>
Minimum of 3 years of tax season experience in public accounting with an emphasis in tax and small business accounting.
</li>
<li>
Proficient in Lacerte tax software (or similar, e.g., ProSeries, UltraTax) and Microsoft Office Suite
</li>
<li>
Excellent organizational and communication skills
</li>
<li>
Detail-oriented with a commitment to accuracy
</li>
</ul>
Preferred Qualifications:
<ul>
<li>
Experience with fiduciary accounting and preparation of estate tax returns
</li>
<li>
Familiarity with QuickBooks or other accounting software
</li>
<li>
Ability to manage multiple clients and deadlines effectively
</li>
</ul>

<h3>Job Description</h3>
Job Description
BMC CPA's is a well-established CPA firm known for providing comprehensive accounting, tax, and advisory services to a diverse clientele. Our commitment to excellence and integrity has earned us a reputation for delivering high-quality services and building long-term client relationships. We are currently seeking an experienced and detail-oriented Senior Tax Reviewer to join our team.
We are looking for a Senior Tax Reviewer to oversee and ensure the accuracy and compliance of tax returns and related documents. The ideal candidate will have extensive experience in tax preparation and review, a deep understanding of tax laws and regulations, and the ability to manage multiple priorities in a fast-paced environment.
Key Responsibilities:
<ul>
<li>Review and ensure the accuracy and completeness of individual, corporate, partnership, and fiduciary tax returns.</li>
</ul>
<ul>
<li>Provide technical guidance and support to junior tax staff and ensure compliance with tax laws and regulations.</li>
</ul>
<ul>
<li>Conduct thorough research on complex tax issues and provide recommendations to clients and staff.</li>
</ul>
<ul>
<li>Collaborate with clients to gather necessary information and resolve tax-related issues.</li>
</ul>
<ul>
<li>Prepare tax projections and estimates for clients.</li>
</ul>
<ul>
<li>Maintain up-to-date knowledge of tax laws and industry trends.</li>
</ul>
<ul>
<li>Assist in the development and implementation of tax planning strategies.</li>
</ul>
<ul>
<li>Ensure timely and accurate filing of all tax returns and extensions.</li>
</ul>
<ul>
<li>Manage multiple client engagements and deliver high-quality service within deadlines.</li>
</ul>
<ul>
<li>Identify opportunities for process improvements and contribute to the enhancement of firm-wide tax practices.</li>
</ul>
Qualifications:
<ul>
<li>CPA certification, preferred</li>
</ul>
<ul>
<li>Bachelor’s degree in Accounting, Finance, or a related field; Master’s degree in Taxation preferred.</li>
</ul>
<ul>
<li>Minimum of 4 years of experience in tax preparation and review, preferably in a CPA firm.</li>
</ul>
<ul>
<li>Strong knowledge of federal, state, and local tax laws and regulations.</li>
</ul>
<ul>
<li>Excellent analytical, organizational, and problem-solving skills.</li>
</ul>
<ul>
<li>Strong communication and interpersonal skills.</li>
</ul>
<ul>
<li>Proficiency in tax software and Microsoft Office Suite.</li>
</ul>
<ul>
<li>Attention to detail and ability to work independently and as part of a team.</li>
</ul>
<ul>
<li>Ability to manage multiple priorities and meet deadlines.</li>
</ul>
Benefits:
<ul>
<li>Competitive salary and performance-based bonuses.</li>
</ul>
<ul>
<li>Comprehensive benefits package, including health, dental, and vision insurance.</li>
</ul>
<ul>
<li>Retirement savings plan with company match.</li>
</ul>
<ul>
<li>Opportunities for professional development and continuing education.</li>
</ul>
<ul>
<li>Collaborative and supportive work environment.</li>
</ul>
Interested candidates are invited to submit their resume and a cover letter detailing their qualifications and experience.
BMC CPA's&nbsp;is an equal opportunity employer and welcomes candidates from diverse backgrounds to apply.

<h3>Job Description</h3>
Job Description
Senior CPA - Public Accounting (Client-Facing) 
Location: On-site Boise, ID
Type: Full-Time
We're looking for a detail-oriented, thoughtful CPA who values depth of knowledge, consistency, and quiet confidence in their work. If you enjoy working independently, take pride in accuracy, and find satisfaction in solving complex tax and accounting challenges, you’ll feel at home here.
Our public accounting firm is seeking a Senior-Level CPA with direct client responsibilities. This role is ideal for someone who excels behind the scenes-preparing and reviewing tax returns, maintaining high standards, and offering reliable expertise to clients and team members alike.
What You'll Do:
<ul>
<li>Prepare and review corporation, partnership, and individual tax returns</li>
<li>Review compiled and reviewed financial statements with a high level of accuracy</li>
<li>Support client relationships through consistent communication and dependable service</li>
<li>Provide tax consultations and guidance with a calm, methodical approach</li>
<li>Mentor and support junior staff in a respectful, structured environment</li>
<li>Help maintain internal quality standards and regulatory compliance</li>
<li>Work collaboratively with a small team of experienced professionals</li>
</ul>
What You Bring:
<ul>
<li>Active CPA license (in good standing)</li>
<li>Bachelor's degree in Accounting or related field</li>
<li>5-10+ years of experience in public accounting</li>
<li>Strong understanding of tax law and financial reporting</li>
<li>Experience with QuickBooks and Microsoft Office</li>
<li>Excellent written communication skills and a clear, professional email tone</li>
<li>A calm, organized mindset with a commitment to getting the details right</li>
<li>Ability to manage deadlines independently without high-pressure oversight</li>
</ul>
What You'll Appreciate About Us:
<ul>
<li>A quiet, focused, and supportive work environment</li>
<li>Clear expectations and a consistent workflow</li>
<li>Respect for deep work and minimal interruptions</li>
<li>Flexible work structure and reasonable hours</li>
<li>A team that values professionalism, trust, and integrity over flash and noise</li>
<li>An opportunity to do meaningful work with long-term clients who appreciate consistency</li>
</ul>
If you’re the kind of CPA who values going excellent work over being in the spotlight – and you prefer thoughtful interactions over contact meetings – you’ll thrive in this role.
Company DescriptionJoin our esteemed certified public accounting firm in Boise, ID, dedicated to serving the community for over 40 years. We work hand-in-hand with business owners to uncover the best financial solutions, allowing them to focus on what they do best—building and sustaining businesses that serve our community. 
<h3>Company Description</h3>
Join our esteemed certified public accounting firm in Boise, ID, dedicated to serving the community for over 40 years. We work hand-in-hand with business owners to uncover the best financial solutions, allowing them to focus on what they do best—building and sustaining businesses that serve our community.

CPA - Certified Public Accountant

<h3>Job Description</h3>
Job Description
We are looking for a Certified Public Accountant (CPA) to join our team! You will be responsible for preparing and analyzing financial records and tax returns for our company.
Responsibilities:
<ul>
<li>Prepare and examine accounting records, financial statements, taxes, and other financial reports</li>
<li>Prepare medium to difficult tax returns including individual, partnership, S corporation, and estate returns</li>
<li>Review payroll and sales tax returns</li>
<li>Create new processes to improve financial efficiency</li>
</ul>
​Qualifications:
<ul>
<li>Previous experience in accounting</li>
<li>Fundamental knowledge of tax accounting</li>
<li>Experience with current computer accounting programs and reporting tools (QBO and Thomson Reuters products are a plus)</li>
<li>Detail and deadline-oriented</li>
<li>Strong analytical and problem-solving skills</li>
</ul>

<h3>Job Description</h3>
Job Description
Overview We are seeking a detail-oriented and experienced Certified Public Accountant (CPA) to join our team. The ideal candidate will possess a strong understanding of accounting principles and practices, have some experience in public accounting and is comfortable managing both tax and accounting clients. This role is a stepping stone to future firm leadership as senior staff are approaching retirement.
Responsibilities
<ul>
<li>
Prepare individual and business tax fillings including 1040, 1041, 1120, 1120S and 1065
</li>
<li>
Conduct annual tax planning sessions with clients to appropriate guide them in their financial planning.
</li>
<li>
Conduct bank reconciliations to ensure accuracy of financial records as need for clients.
</li>
<li>
Manage and ensure compliance with tax regulations as well as correspond with both the client and taxing authorities for any notices or audits.
</li>
<li>
Record journal entries and maintain general ledger accounts as needed
</li>
<li>
Perform cash flow analysis to support operational decision-making as needed.
</li>
<li>
Implement accrual accounting practices to accurately reflect financial position.
</li>
<li>
Provide technical accounting guidance on complex transactions and regulatory requirements.
</li>
</ul>
Experience
<ul>
<li>
A valid CPA license is preferred, but clear path to licensure is acceptable.
</li>
<li>
Proven experience in tax accounting or finance roles, preferably in a public accounting environment
</li>
<li>
Strong understanding and passion for ever-changing tax code at the federal and state level
</li>
<li>
Strong knowledge of accounting software and financial software applications.
</li>
<li>
Familiarity with bank reconciliation, corporate finance, journal entries, accounts receivable, cash flow analysis, accrual accounting, and technical accounting principles.
</li>
<li>
Excellent analytical skills with attention to detail and accuracy.
</li>
<li>
Ability to work independently as well as collaboratively within a team setting.
</li>
<li>
Strong communication skills to effectively present financial information to stakeholders.
</li>
<li>
People management in a corporate setting
</li>
</ul>
Join us in this exciting opportunity to contribute to our organization's success while advancing your career in the field of public accounting!
Job Type: Full-time
Pay: DOE
Benefits:
<ul>
<li>
Dental insurance
</li>
<li>
Health insurance
</li>
<li>
Life insurance
</li>
<li>
Paid time off
</li>
<li>
Professional development assistance
</li>
<li>
Retirement plan
</li>
<li>
Vision insurance
</li>
</ul>
Schedule:
<ul>
<li>
Monday to Friday
</li>
<li>
Weekends as needed
</li>
</ul>
Supplemental Pay:
<ul>
<li>
Bonus opportunities
</li>
<li>
Retention bonus
</li>
</ul>
Work Location: Hybrid remote in Madisonville, KY 42431
Company DescriptionW3Global was established in 2006 in Fremont, CA with a vision: simplify the recruiting process and develop an industry-disrupting platform to connect candidates with clients. Our cutting-edge Applicant Tracking System enables us to find the right person for the right job, creating value for job seekers and employers. While W3Global initially focused on IT staffing, we have expanded the business to serve many other industries, including accounting and finance, legal, engineering, human resources, government and more. We’re proud of the investments we’ve made in our team, having grown from four to 1000 employees and evolving into one of the leading recruitment and staffing solution providers in the industry. Our recruiters and account managers are passionate about connecting qualified professionals with the right positions in small, medium, and large companies. Our Services W3Global understands the natural ups and downs of an organization’s staffing needs. We are continuously adapting to industry and economic changes to find the right candidates. We specialize in placing permanent, direct, contract, and temporary positions for companies of any size. Our recruiting services include sourcing, recruiting, screening, interview management, salary negotiations, training, and onboarding. We are committed to helping organizations redefine their recruitment process by delivering our SaaS-based proprietary application tracking system software. Our Expertise W3Global has been delivering staffing solutions for nearly two decades; we know which recruiting strategies work best. Our expert team is committed to developing a customized solution to fit your company’s unique needs. As a W3Global client, you’ll also receive personalized assistance from a seasoned team of staffing specialists. We are committed to providing both technical support and industry expertise to simplify the hiring process. We know that your time matters. W3Global will help you streamline the hiring process, getting it done and getting it right. 
<h3>Company Description</h3>
W3Global was established in 2006 in Fremont, CA with a vision: simplify the recruiting process and develop an industry-disrupting platform to connect candidates with clients. Our cutting-edge Applicant Tracking System enables us to find the right person for the right job, creating value for job seekers and employers. While W3Global initially focused on IT staffing, we have expanded the business to serve many other industries, including accounting and finance, legal, engineering, human resources, government and more.\r\n\r\nWe’re proud of the investments we’ve made in our team, having grown from four to 1000 employees and evolving into one of the leading recruitment and staffing solution providers in the industry. Our recruiters and account managers are passionate about connecting qualified professionals with the right positions in small, medium, and large companies.\r\n\r\nOur Services\r\nW3Global understands the natural ups and downs of an organization’s staffing needs. We are continuously adapting to industry and economic changes to find the right candidates.\r\n\r\nWe specialize in placing permanent, direct, contract, and temporary positions for companies of any size. Our recruiting services include sourcing, recruiting, screening, interview management, salary negotiations, training, and onboarding.\r\n\r\nWe are committed to helping organizations redefine their recruitment process by delivering our SaaS-based proprietary application tracking system software.\r\n\r\nOur Expertise\r\nW3Global has been delivering staffing solutions for nearly two decades; we know which recruiting strategies work best. Our expert team is committed to developing a customized solution to fit your company’s unique needs.\r\n\r\nAs a W3Global client, you’ll also receive personalized assistance from a seasoned team of staffing specialists. We are committed to providing both technical support and industry expertise to simplify the hiring process. We know that your time matters. W3Global will help you streamline the hiring process, getting it done and getting it right.

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