That work is now being completed by para accountants at a price CAs cannot match without dramatically reducing their income.  And the price is likely to get cheaper yet.  So the market is in the midst of a change.  

The response of a significant number of the public practitioners is to refresh their offering by focusing on business development.  

That has the potential to be fantastic because done well the NZ business landscape will improve dramatically.  If its going to be done well NZ business owners will need to have a value approach and not a "cost" focus.  Equally CAs will need to consider how to provide and charge for value - a huge move from the current formula and not necessarily one paved in gold. 

Done well or done badly there is likely to be a lot of noise in the business development space over the next two years and a number of partners will need to revisit their business valuation models.