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Thank you for question. If risk is high, why not just take Tier 3 offer? It's not free, but server is yours. $0 is only for small companies.

How is that better than an accountant?

I'm not trying to give you a hard time. I guess what I am getting at is "Why do you think there is an underserved market?"

Accountant as a person? Nohow, I just hope that this is good for accountant and for entrepreneur simultaneously.

Any market is served somehow. I believe it is worth finding out if this offer is better than what is being served.