Thanks for your comment and your opinion Victoria.
On the issue raised about “If the owner cannot afford an accountant, he or she cannot afford to be in business”, not all countries have a government that has provided a manual and in my opinion with making sure you file some tax reports etc to the government, one would need an accountant if not a chartered accountant as the case may be.

In my opinion, it’s extremely inappropriate to say ” If the owner cannot afford an accountant, he or she cannot afford to be in business”.