I agree with you that it takes some concrete steps for the concept of being a TBA to become reality. My own perspective, which ties with these thoughts, is to look at Tools, Process, and Resources. I see it breaking down this way: Tools - as you noted with cloud accounting solutions, the TBA goal isn't truly realized unless leverage and change what you do. And it may require companion tools to unlock the information. Process - many accountants don't even unlock the workflow efficiency because they don't change their process, and never get to the next step of TBA Resources - each accountant can't be expert in everything - more than ever they need to leverage a network of resources to apply the right solution to the right client at the right time. I hope your article sparks more practitioners to take a hard look at the issues of what it takes to "get to TBA" - really.