With all the talk over the last year on digitalisation, artificial intelligence, Making Tax Digital and the excitement of the future for the accounting profession it is of some concern that we are coming across a number of practices running what I would term ‘non-commercial’ business models. We have had four practices approach us for consultancy or sale over the last 45 days, all of which have employment costs representing at least 50% of fees and in one case 55% of fees.