My clients are the more complex individual returns and small businesses as well as a few that could do it themselves but like the "insurance" of using a professional who keeps of with the constantly changing tax laws. Or, they want someone to tell their financial story to, often to make sure we're doing the best we can in planning for their taxes or just because they don't want to talk personal finances with friends or coworkers. And, the intelligent ones who could do it themselves, but they make more money spending their time on their business than they would save with DIY tax prep. Or the wife said no more spreading out all over the dining room for two months while you work on taxes every weekend; give it all to our preparer and wait for the call to go in to sign. My business and my clients have changed very little in the 17+ years I've been preparing taxes. In fact, in almost every case, their financial lives have gotten more complex, so they need me even more now than 17 years ago. I have lost one or two over that time to a broker who also prepares taxes, but not enough for me to consider selling investments.