Clients have good reason to feel nervous with the fiscal policy and tax uncertainty that still exists, writes Michael Ramos, director of CPE and training at AICPA. Negotiations over sequestration and details on how the Affordable Care Act will be implemented are just two examples of this uncertainty. "It's a challenging time, perhaps the most difficult business environment of my career," Ramos writes. "The good news is that your clients need you now more than ever. Together, let's help them thrive in spite of their jitters."