ABSTRACTAn upsurge in the number of small businesses since 1980 has resulted in an increase in the amount of attention they receive from professional accounting service providers. Unfortunately, the pricing strategies of accounting firms are not generally compatible with the cash flow requirements of new ventures. At the same time, it is new ventures which may have the most need for professional services. A review of current pricing policies is presented in order to expose the opportunities for using a buy in-follow on pricing strategy for services to new ventures.