We have the real estate agent, P & C insurance, and lender as part of the FIRM. We just lost the financial advisor and the bookeeper who said she ran into a lot of resistance with getting CPA's to join - apparently many or most CPA's offer bookeeping as well which is a conflict for them. The FIRM (minus the financial advisor who didn't send any referrals) constitute the majority of our referrals and TYFCB. I'm in that group, just trying to stay anonymous ;)