This document provides guidance on using social media effectively as a business development tool for CPAs. It discusses why social media is important due to the large volume of online conversations and its ability to shape opinions. It also explains how to build a smart social media strategy by identifying goals and audiences, integrating online and offline efforts, and regularly evaluating effectiveness. The document concludes by emphasizing the importance of having a social media policy to protect one's reputation online and sharing expertise while respecting privacy and others.