Today most accountants are looking into providing insurance services to customers. Most accountants will tell you they're never going to sell insurance. So consequently, they'll find partnerships with someone who will. The big boys buying the accounting firms aren't looking to accountants to be sellers, they're looking to the accountants to be the provider of the relationship and let someone else do the selling. Selling a budget is the biggest disaster in the world.
Nobody wants a budget.
If an accountant is going to provide those kind of services, they need to sell financial planning services. The client will go nuts. Selling budgets is not the answer. Selling the future is. It's the same tool.