It should be considered by Alan what is offered by JSH competitors to workers who are part-time of theirs. The firm requires hiring top talent in field of theirs as one of the rapidly growing company of CPA. This could be hindered by competitive benefits not offered. The results of the 2 reports of compensation survey ought to be considered by him that displayed time-off is offered by 95 percent of the CPA companies to part-time workers. Healthcare is offered by 75 percent, and retirement benefits are offered by 67 percent to part-time employees. Lastly, the factor of cost to provide benefits to workers who are part-time ought to be considered.