Art is taking a skill and doing it in a way that creates awe from somebody who observes it. I think it’s a part of what we do naturally, and you know that you’ve “created art” based upon the reaction of the client. If they are extremely complimentary of you, then you’ve achieved it. If you surprise them with a fact or knowledge, then you’ve achieved it. But I think, like all art, it’s not really art until somebody is affected by it. For example, in an art gallery there are masterpieces by Picasso. And quite frankly, I don’t have a very high opinion of Picasso’s art, yet they’re worth millions to other people. Art is something that you do your best to achieve. But it’s in the eye of the beholder. You have to look to who you’re serving to know whether you’ve achieved it or not.

Science is being able to take facts and knowledge and apply it with wisdom. It’s not exactly like art because art is using the science of your craft to wow people. Some people can wow you with very little knowledge. Or somebody can do something very complicated, worth 10 times more value to the client, but it has no presentation, and no one understands it except the person doing the work. So, science is more about being competent, and art is more about the way you present information to clients based on that competency. The science comes from the training that you receive. It’s what you read and research. It’s how you apply that to the actual tax return and how you apply the tax code and all of the changes that happen in the industry to clients’ specific situations.