This practice is generally one that serves the general business world at large. Most businesses are not of a size to make the full-time appointment of an expensive accountant viable. These businesses then rather outsource the functionalities and would employ the services of a professional accountant to look after all their reporting and tax requirements.

The advantage of working in this environment is the multitude of different clients encountered, ranging from mining to retailing businesses, from service stations to architects' bureau, from medical practitioners to factories. Everybody needs an accountant, the exposure to so many different industries and businesses is what makes working in an accountant’s public practice so rewarding.

All legal entities such as Companies and Close Corporations must by law appoint either an auditor or an accounting officer, who report annually on the financial statements. In Namibia qualified practising accountants must be registered with NIPA or ICAN, and there is a huge shortage of practising accountants to service these legal entities annually.