When we were younger one of our family friends bought a red pickup truck when he was a junior in high school. To the rest of us, the half-rusted vehicle looked like a hunk of junk, but to him it was his pride and joy. He worked countless hours at a landscaping company during summers and after school to buy that truck and spent even more hours working to finance the constant repairs it needed. By the end of a couple years he probably spent enough to buy himself two more brand new trucks, but he couldn’t seem to bring himself to sell it.
Sometimes people get too close to a problem to see the obvious solution. Whether dealing with their vehicle or their business, people can sometimes be too close to a situation to be able to determine what’s best or to even look outside the box for a solution.
This is why you, as an outsider and your clients’ CPA, are in the best position to consult with them and inspire change in activities that may no longer be working within their business. You're able to offer an expert's opinion from an objective standpoint. You can help them identify their strengths and weaknesses, talk through problems and pain points, and ultimately help them figure out what they need to do to make forward progress.