To increase values and achieve goals and missions, organizations need to find out the relationship between their strategies and performance assessment. Unfortunately, the performance assessment of many organizations are problematic, indicated by the gap between the strategies they employ and the goals or visions they set. Because of this flaw, their performance assessment eventually becomes what is known as the phenomenon of Pharisaism and never contributes to the decision-making process for business management. This thesis is intended to offer solutions to performance assessment problems that CPA firms face. The concept of balanced scorecard is used to re-plan CPA firms' performance assessment and integrate scattered information in order to provide maximal benefits for the organizations.