Judy, a small business owner of a CPA firm, wishes to persuade a highly qualified applicant to consider a position with her firm, even though the applicant has also had offers from large corporate CPA firms. What should Judy emphasize to the applicant?

A) family atmosphere with only three employees
B) long history of the firm with no take overs
C) more freedom to structure job responsibilities
D) retirement program and other benefits

c.more freedom to structure job responsibilities