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Choosing an external accountant is all about comfort level and healthcare knowledge. A healthy, trusting relationship between the practice and accountant is important. Kim Kruger, CMM, of Auburn Family Health Center, PC, in Auburn, NE, who once performed the quarterly payroll duties at the health center, now communicates regularly with the practice's accountant. Kruger says the accountant is always responsive to her calls-a key to any successful business relationship. "She makes me feel like I'm her only client," says Kruger.