This may sound like a rather profound statement; but fastest way to a debtor's prison is to find a NEED and try to fill it.

The market you want to find is one that really, definitely, badly wants things. Mothers want to know how they can nurture their children better, fishermen want to know how they can catch more (or bigger) fish etc.

I mean it! If there's one thing I hope you really get from this article, this is it! There are different levels of need, starting with basics. We're talking about survival here. There is food, water, shelter, clothing and even paying taxes. These are things we need to have, or do, on a regular basis. Without fulfilling most of these needs, our very survival is threatened.

We need to eat in order to survive, but we can still do so on food that tastes awful. People from third world countries often lack more than most basic food, but they can still continue to live on it. I've visited temples and monasteries in countries like Burma and Tibet, and seen monks eating their one small meal a day... same ghastly menu every day. These are places where food is not meant for enjoyment, but is needed for survival.

There is a second level to these needs. We need tasty food. We need decent clothes, nice shelter etc. So are these things really needs? We need shelter, but do we need nice shelter? Do we really need tasty food and decent clothes. What we are talking about is "wants" as opposed to "needs."

Ask for recommendations. Your local Chamber of Commerce will tell you names of CPAs who are members. When you attend any type of meeting, or meet other business owner's, ask for CPA recommendations.

Use 60% rule. If you're a business owner, pick a CPA who has 60% of their business coming from business owner's -like you! They're more apt to keep up with laws regarding clients they deal with most often. If you're a corporation, make sure that person specializes in corporate accounting, including financial statements, audits, etc.

Interview CPAs! Ask what type of services they do for their clients, how long they've been in business full time, and for referrals, etc. Don't forget to ask to see their license. Ask them about benefits of choosing them over another CPA.

Rates Ask about their rates and what those rates include. If they have a rate chart, all better! Also, ask what their hourly rate is and what cost would be to answer questions during year.