The Problem With Accountancy Firms at the Moment

I feel like the problem with accountancy firms at the moment is, I feel like they need to change. Currently, to buy an accountin firm, it is your point A or your 1.4 of turnover. And you buy... you agree on whatever the factors going to be based on how good the quality of the firm is. You go on the turnover, and that's going to give you a value. Then the idea is you pay X amount up from a couple of years later, you pay the rest. But I do feel like that that's detrimental to accountants. The accounting industry itself is always going to be a race to the bottom almost because that model is almost encouraging