A business owner opens Google in the first week of March, types “CPA near me”, and picks from what the map shows: three listings, a rating, and whoever posted recently. Your firm may be the better firm. That is not what is on screen.
The part that gets under your skin is that you know exactly what to do. You meant to post. You meant to write the S-corp piece. Then it was January, and every hour after that belonged to a client, and by the time you had a free afternoon the season was over and so was the demand.
So the year runs on referrals and the same client list, which is fine until three of them sell, retire, or move their books to a firm with an app. Replacing a $9,000-a-year client with another $9,000-a-year client takes new inbound, and new inbound takes visibility you did not build.
And every September you tell yourself this is the year you sort out the website. Then it is January again.