On the tax side, after I left a large company I did not take a list of clients that I did for them.  My first client was a referral from a friend.  On the bookkeeping side I had a client fire his CPA and asked me if I did bookkeeping.  I wasn't at that time but decided that I would do it until I can find a better solution for my client.  Well, the solution was for me to keep it.