EVERY business needs a plan, but many Mom-n-Pops lack a budget or decent information. Their Accountants could help with general and "how to" information if the Accountant had a qualified business continuity practitioner available to mentor plan development and review the completed plan. The COST of this value added service would be minimal for the Accountant's client, the Accountant would obtain substantial good will, and the practitioner would gain some additional income - a win-win-win situation. Truth in commenting: I am a business continuity practitioner who works with small to monster size organizations.