Great businesses are successful because of the way they wrap their product or service in a great business model. The technical work that CPAs do is just one part of their business model and although it's the common element, it's categorically not the most important element. How far and how fast you can grow your firm will turn on how you design it. This is something few business people think about, including CPAs, who traditionally embrace a "me-too" model that looks and behaves like all the rest in the industry--that is not the stuff that greatness is made of.