Aren’t CPA and CFO just different names for the same person when you are growing a Startup?

The better question to ask is when should you need to consider a CFO in conjunction with a CPA for your startup. Scoping a list of finance and accounting responsibilities for both a Certified Public Accountants (CPA) and Chief Financial Officers (CFO) can be overwhelming. So let’s first start with a simple guide to understanding when you need someone in each role.

P is for the past, and F is for the future. Whenever you need to deal with past financials, such as filing an annual tax return, a CPA has you covered. When its future projections and financial strategies your startup needs, the CFO is your ally. Where the CPA is focused on immediacy, compliance & regulatory, the experienced CFO is responsible for the strategic vision and long term view of the company.

The CPA is responsible for industry financial compliance, filing taxes, and external audit. Whereas the CFO is often involved or needs to understand the needs and operational functions of multiple departments within the growing company, operations, marketing, manufacturing, finance, etc.

As a member of the executive team, the CFO is responsible for managing all financial aspects of the business, including advising the startup's Founder/CEO and other executives on how to align the financial strategy to achieve corporate goals. While every CFO is concerned with increasing the wealth of the company and development of assets, the long-term vision may necessitate the costs of a growth strategy for the near future. In this case, it’s up to the CFO to assess how the company will invest in its infrastructure to promote long-term growth rather than short-term profits.

A skilled startup CFO should have a background in corporate finance, understand how to assess financial risk, manage budgets, and develop standards for fiscal performance. As a result, the CFO is also responsible for designing financial systems and ways to chart accounts. The CPA should collaborate with the CFO, providing insight and advice that will guide financial decisions relative to the goals and objectives of the company.

When discussing the role of CPA and CFO, the two functions are different, but not mutually exclusive. According to statistics from Spenser Stuart, the number of CFOs with the CPA certification rose from 29 percent to 45 percent in the ten years following the implementation of Sarbanes-Oxley. Not all Certified Public Accountants (CPA) aspire to manage corporate finances, and one doesn’t necessarily have to be a CPA to be an effective Chief Financial Officer (CFO).

Think your startup is too green to need both a CPA and a CFO? You can outsource a CFO who is a CPA, or CPA and a CFO on a part-time or consulting basis to keep your operation running smoothly. Whether you want a unified CFO-CPA hybrid or not depends mainly on the needs of your organization. Having a CPA available when you need one can keep you out of trouble with the authorities, and a fractional or interim CFO can offer insight into how to help your business grow.

Read why only hiring a CPA isn’t enough for a startup >

Lee Bellon
NetSuite names Countsy BPO Partner of the Year.

Countsy, the preferred provider of Accounting-as-a-Service for venture backed startups, named NetSuite’s BPO Partner of the Year 2019 at NetSuite’s SuiteWorld19 conference in Las Vegas.

Today, Countsy Founder Mairtini Ni Dhomhnaill announced that Oracle NetSuite recognized Countsy as BPO Partner of the Year during NetSuite’s SuiteWorld19 conference in Las Vegas. 

The BPO Partner of the Year award acknowledges the rapid growth of successful clients and collaboration between NetSuite and Countsy. Countsy's dedication to providing fast-growth startups integrated and scalable solutions served as the key differentiator.

For a business to grow and scale quickly, business functions like accounting, finance, payroll, human resources, need to operate efficiently and effectively at expert levels. Contracting these non-primary business activities to a third-party provider or Business Process Outsourcing (BPO) allows the primary business to receive the attention it deserves without sacrificing leadership in other areas. NetSuite's BPO Partner Program affords Countsy clients access to NetSuite's unified cloud-based solution of ERP, CRM, and eCommerce capable of scaling with fast-growing startups and global corporations. 

“While it’s an honor to receive this award, the biggest prize has been providing clients with much needed access to NetSuite tools and a cloud-based platform,” said Mairtini Ni Dhomhnaill, Countsy Founder. “We’re delighted to continue working with NetSuite to move our clients’ innovative businesses forward at an unparalleled rate.”

Lee Bellon
Is Hiring a CPA sufficient for a Startup?

Regardless of your state of funding or revenue, you absolutely need to know where your startup's money is going, and the impact of each dollar spent. Once your startup launches, you need to know your burn rate and length of runway. You need to anticipate when additional funding will be required and be able to professionally prepare your financials to persuade investors to contribute and pass due diligence. These are services that typically a CPA firm does not provide. 

A CPA can help prepare your financials or taxes annually, but for a venture funded startup, you will need daily expertise and experience of a CFO to guide your startup's financial and accounting operations. An experienced Startup CFO can perform monthly board reporting and provide you real-time financial insights and forecasting. 

Once you discover that a CPA is falling short with your startup's ongoing financial, accounting and HR needs, the team at Countsy can help. With Countsy, you receive a dedicated CFO plus all the associated back office functions to run your business and gain on demand financial insights. Countsy provides a broad range of services: budgeting, forecasting, board reporting, payroll, employee benefits — to name a few. But don't get rid of your CPA just yet. Countsy can work closely with your CPA to provide support around the tax functions of your business.

When you've successfully raised your capital and are ready to move your business forward, you must shift your focus from a once a year tax review to a daily business operations perspective. Countsy provides you with the insight and support you need to alleviate those day-to-day financial, accounting and HR responsibilities so you can focus on your startup's mission, execution and success.

Lee Bellon
Is QuickBooks sufficient for my Startup?

As a startup founder, you are aware that accurate and timely accounting practices are necessary to keep you on the path of a successful business. Like many others, you probably started with Quickbooks or Xero accounting software — only to later discover these tools are time-consuming and only partially meeting your needs, if at all. All too soon you are faced with an unexpected dilemma — your business has outgrown the accounting software, you don’t have time to recreate the wheel, and you don’t know where to turn. Once you’ve raised your initial capital, you should consider hiring a professional firm who can handle the day-to-day back office accounting and administration responsibilities. Equally important is hiring a firm capable of scaling and growing with your business. The startup CFOs and back office accounting team at Countsy have answered this call time and time again. 

Listen as our experienced team of startup CFOs walk you through when it’s the right time to step away from basic accounting software and enlist the help of a fractional CFO, accounting support team, and a suite of tools tested by venture-backed startups like Quora, Asana, Bird and others. 

Providing your startup with the detailed accounting services it requires is just the beginning. When investors ask for comprehensive financial reports and forecasts, you will have your dedicated Countsy CFO at your side. Additionally, your startup will be fully supported by a knowledgeable accounting team to assist you in operating more efficiently and growing operations alongside the needs of your company. 

Learn more about why Accounting for Startups is different that Bookkeeping for small businesses.

Your time is important. So, manage it wisely and leave your accounting to the team at Countsy.

Lee Bellon
With Jirav Lite Startup CEOs Get a Real-Time View of Operations


Countsy, the leading provider of outsourced accounting, finance, and HR services to venture-backed startups, is partnering with Jirav, a cloud-based financial planning and analysis software provider, to provide Countsy clients with access to Jirav Lite portal for instant reporting.

According to founder Mairtini Ni Dhomhnaill, "Countsy understands that a startup CEO can't afford gaps or blind spots to their business metrics. Instead of presenting clients with spreadsheets and models that go stale, we can leverage Jirav's technology to help busy CEOs manage their startups in real-time."

Countsy's quest is to provide venture-backed startups with the experienced financial leadership and accounting support necessary to grow and scale. Thanks to a partnership with Jirav, Countsy clients will soon have their own sophisticated Jirav Lite portal equipped with a dashboard customized to the startup client's unique needs. Jirav helps businesses get ahead with access to smarter financials and instant insights and is the perfect complement to Countsy's platform. The Jirav Lite tool is a completely customizable dashboard that provides instant financial data through a user-friendly interface. In a world where every minute counts, instant access to financial data is an invaluable asset.

An interconnected Jirav Lite dashboard will deliver real-time financial tracking to hundreds of busy CEOs. With portal access Countsy clients get access to the most up-to-date reports 24/7, eliminating the gap that can occur between monitoring and planning with other outsourced financial departments. 

Hundreds of venture-backed startups rely on Countsy's back office and CFO team advisement to maximize their potential growth and returns. Countsy has perfected the outsourcing of today's back-office operations. Leveraging the latest cloud-based tools for clients with the leadership of Countsy's experienced financial professionals to deliver more value than other outsourced solutions. Fractional teams reduce operational costs while providing high-value operational support.

Lee Bellon
Is a Bookkeeper sufficient for a Startup?

Too often new founders think bookkeeping is the same as accounting. When in fact bookkeeping is a part of the entire accounting process. Bookkeeping is merely the recording of financial transactions such as accounts payable and payroll  As a Founder, you know how costly it is to innovate and launch an entirely new product let alone an entire business. It’s critical you keep a close watch on the company’s burn rate amongst other key financial metrics. This makes the bookkeeper a necessary part of the early business.  

While your bookkeeper can handle the most basic transaction and prepare cash-based financial reports, they lack the expertise to ensure you are GAAP compliant and the ability to handle requests from the executive team and investors such as the runway and burn. The purpose of GAAP is to ensure that financial reporting is transparent and consistent from one organization to another. As a venture-backed startup, this is critical. GAAP specifications include accounting specific principles, such as how to recognize revenue, as well as industry-specific rules that apply to your operations.  

Many Founders discover the hassle of switching from bookkeeping to an accounting firm capable of meeting their needs when funding comes into play. The experienced team at Countsy is well versed in the transition and readily equipped to do so. They are accounting experts and will provide historical and projected cash flows that potential investors (such as Super Angels or VC’s) will want to understand. The detailed information they require is precisely what your Countsy team is ready to provide. Working with a professional firm who has experience with scaling companies is essential, in addition to making sure your business is transaction ready at all times.

Bookkeeping is an established profession, and quite necessary in the day-to-day operation of small businesses. But if you need to take the accounting of your growing startup to the next level, be sure to hire an experienced accounting team, lead by a CFO well versed in your industry.

Lee Bellon
Does a Startup Need a Full-time CFO?

Full-time time executives are expensive, and CFOs are no different. And while your startup needs the guidance of a CFO, one individual is rarely well-suited for the broad range of your startup's financial, accounting and HR needs. You may find yourself choosing to hire someone at a lower level to take care of the startup's day-to-day operations, but all too soon discover an individual is in over their heads, trying to keep up with the company’s growth. This may result in the need to hire additional experts and staff to compensate for their lack of expertise and experience in a variety of crucial areas. Rarely is a single employee skilled in the tactical side of both finance and HR, plus able to provide CFO-level performance. Conversely, you might choose to hire someone at a high level to do lower level tasks, which means you are overpaying to get basic business tasks accomplished. The unnecessary costs begin to pile up, and that's the last thing a startup needs while finding its way to profitability.

The decision to hire a fractional CFO versus full-time is primarily based upon cost and the fact that there’s typically not enough work to keep a CFO busy full time, at the early stages. An outsourcing solution such as Countsy can help your startup business be more cost-efficient by providing an array of financial, accounting and HR services, plus the leadership of a CFO, on an as-needed, or fractional, basis. As the business is just starting up, there's no need to build out a department, hire multiple full-time employees nor incur their associated costs such as office space, equipment, benefits and other staffing expenses. In other words, take advantage of a fractional  CFO and a fractional back office, when it's convenient for you — all while, only paying for the individual services, when you require them. 

Be sure to allocate your precious business capital at the “right” time to the functions most critical. Let the flexible and effective team at Countsy take care of your financial, accounting and HR back office needs as they occur.

Lee Bellon
What is BPO?

A question we hear frequently is "What is BPO?" The acronym BPO stands for Business Process Outsourcing. BPO involves contracting your non-primary business activities to a third-party provider so that your primary business receives the attention it deserves. Business functions like payroll, human resources (HR), legal and accounting require expertise to operate efficiently and effectively to benefit your company. 

BPO = Business Process Outsourcing

Some BPO services may also be referred to as Information Technology Enabled Services (ITES) or Knowledge Process Outsourcing (KPO). BPO is the over-arching umbrella for the industry that includes ITES and KPO. Countsy is a provider of BPO services that include ITES and KPO, which sounds professional and a bit impersonal. So let's talk about what Countsy's services mean for you — the Founder & CEO of a venture-backed startup. 

Countsy provides expertise and human capital from your OnDemand CFO to your supporting team of Accounting and HR professionals, aka KPO. These professionals leverage a collection of industry tools or ITES to efficiently execute our business operations in a scalable and timely manner. Countsy teams stay abreast of all the innovative technology, implement best practices under the guidance of your assigned CFO. This ensures you receive optimal results from our BPO service. Many early-stage companies see the value of investing in a BPO and are set up for future success by having a scalable infrastructure. The earlier you can get set up on a dependable BPO service the better to allow for future growth seamlessly and painlessly.

Lee Bellon
Startup Scalability without losing Focus.

The VC backed startup needs an array of experienced professionals in order to grow rapidly. Deciding what to outsource and what to hire for can be challenging for any founder. And even if the decision to outsource is clear, the implementation of a scalable outsourcing infrastructure is imperative. Making that process as streamlined as possible can save you critical time and energy. You are supposed to be focused on innovation, not buried in operational and back office tasks. 

The value of choosing the right partner that uses the right tools and approach is greater than the sum of its parts. For starters, make sure you get a dedicated CFO to work with you to understand your short and long-term business needs, not as an outsider, but as an inside ally and true business partner. Choose a CFO that is experienced in the nuances of venture-backed startups. You don't want to get template answers better suited for massive corporations. This familiarity aids your CFO in working with your Board of Directors, communicating financial updates and strategic plans. It also provides peace of mind. And because this CFO is available on demand, you can trust that you'll have the operational guidance you need to drive your company forward when you need it.

Under the guidance of your CFO, make sure you have a dedicated team of experienced professionals utilizing innovative systems to keep your business operations running smoothly even as you scale up your hiring and increase volume. Allow them to grow your accounting and HR function across all critical areas while remaining a fractional resource. Choose the right partner, and you will find that everything else will follow smoothly. 

Lee Bellon
Outsource your back office — without sacrificing access and attention.

Operational disciplines and processes are what your startup relies upon to survive and thrive, but it’s not your primary business nor core revenue activity. Outsourcing your startup's Accounting, Finance and HR saves you from having to fund more personnel, office space and equipment, particularly as you grow. 

Now more than ever, outsourcing your startup's essential back office functions makes economic sense. But as the CEO, what about accessibility to your business-critical data and insights from an experienced operations leader? 

Thankfully, today’s cloud-based software allows for always-on information and easy collaboration. Modern Accounting and Finance solutions provide the same level of accessibility and visibility once achieved only by in-house staff. 

Venture-backed startups can also leverage a dedicated, outsourced, on-demand CFO rather than overspend on another executive package. A reliable outsourcing firm vets its CFOs based on experience, relevance and capabilities to ensure you have a knowledgeable and competent business partner throughout your startup's evolution. Someone who's available whenever you need and always sharing the information you require to make snap business decisions.

Whether you think of it as extra brains or muscle, outsourcing can provide advanced technology and crucial human capital to support your startup from day one — all without forgoing access to your business information or guidance from experts. The right outsourced solution shouldn’t feel distant or uninvolved. Rather, it should feel present and proactive. 

Devote all your attention to innovating and delivering products that delight your customers. It's time to take advantage of the new era of outsourcing your Accounting, Finance and HR. Outsourcing your startup's back office functions as opposed to hiring full-time Accounting, Finance and HR employees typically results in a 30-40% cost savings.

Lee Bellon
Outsource Accounting and HR Functions to Benefit Your Startup

As Founder and CEO, you need a support team capable of scaling operations alongside the rapidly changing landscape of your startup. Outsourced solutions are often the most efficient and cost-effective way to go when starting your company. Mainly because you only pay for what you use, both in time and level of desired skill set allowing your startup to reserve capital for developing its core business. 

  • But how do you decide the level of skill you need?

  • Then how do you find time in your schedule to continually transition less experienced contributors to more experienced personnel?

  • And ultimately, how do you prepare for what you don’t know?

Quite simply, you can’t be prepared without having an expert on your side. You need a partner experienced in growing startups who is committed to seeing you, the Founder and CEO, succeed. At launch and during early stages of the business, you need a proven Accounting and HR team, not one trying to "reinvent the wheel" in the often unpredictable environment. 

The right outsourced solution provides you with both a reliable, dedicated team of professionals and modern enterprise technology. To provide you measurable results, the team and technology should be high-quality, proven, and operate within industry best practices.

At times a single hour of CFO support is all that’s needed, and other times demand more effort and resources to facilitate the growth of your company. The right outsource provider can dynamically scale with your ever-changing needs.
A back office solution, whether for a five-employee company or a 100-employee company, must be agile enough to keep pace with the forecasted growth of the company. A costly mistake startups make is to hire full-time staff in these departments way too soon. While every startup grows and scales at its own pace, it’s important to hire at the right time. Until the workload necessitates a full-time internal staff, consider fractional staffing. 

The amount of work seen in a high-growth startup environment can ramp up in tsunami type waves, overwhelming even the most experienced practitioners without support and automation. Outsourcing your back office provides a solution that can resize itself for your current needs without continually playing catch up as your business grows. 

More importantly, outsourcing Accounting and HR allows you as the Founder to focus on more mission-critical initiatives—like raising your next round of venture capital or developing the latest technology for your product. 

Lee Bellon
Don’t get derailed now that you have venture backing

You’re entering a great phase of your company. Your startup finally has the capital it needs to accelerate development and growth. It also means that you have a lot more on your plate as the Founder or CEO. 

Startups are often so focused on developing their products, they forget about the importance of building back office functions for the non-core activities of the business. High-growth startups depend on successful back-office functions that scale seamlessly when they experience rapid growth in revenues and employees. While each startup is unique every venture backed CEO needs functions like accounting, finance, administration and human resources to move forward. To give you an idea of just how integral and overwhelming the tasks involved can be let’s get a bit more specific on the back office functions a VC Backed CEO needs. 

Some of the more critical functions include:

You could hire a PEO to manage all the HR activities or a staffing agency that handles the accounting believing they will scale with you, or even a smaller bookkeeping firm to handle your part-time demand, but you’ll still be short the guidance of an advocate ensuring both are acting in your best interests. So, you’ll need to add a part-time CFO to handle reporting, financial projections to name a few. Each step along the way eating away time and focus from product development and sales without ensuring confidence that operations are going to scale in a seamless fashion, whether you go from 5 to 10 employees or 50 to 100 employees.

Once you have secured your venture capital, it’s important to think strategically about the back office functions of your startup. Formulating a plan is critical, to not lose focus and time on product development so you can start to scale your company.  

Lee Bellon
Policies and Procedures for Startups

Every organization needs a manual that tells folks “how things work around here”. Having brief and succinct policies and procedures in place right from the start answers a lot of questions before they come up. As a venture-backed startup, employees need it (e.g. How much can I expense for my meals when traveling?), your management team needs it (How much am I allowed to sign off on when placing a Purchase Order or making a commitment of the company’s funds?), the Accounting function needs it (who should approve invoices and other expenditures?). Having documented Policies and Procedures in place helps set the tone of the organization and puts controls in place to ensure the money you have raised is being spent in a reasonable and appropriate manner. 

No one-size fits all solution exists for building financial controls and accountability. However, a great place to start is to have a well-documented Policy and Procedure manual in place that covers everything from who can commit the company’s funds to what are considered to be appropriate and reasonable types of travel expenses.

Your Countsy CFO can help a company build its financial controls and accountability in an on-demand format, allowing your company the best advice from experienced and qualified resources right from the start, and through every phase of your startup’s growth.

Lee Bellon
There is more to Accounting than AP… more to HR than Payroll

As Founder or CEO of an early stage company, activities like Accounting and Human Resources are often over-looked in order to focus solely on product development, sales, and engineering. While it’s true a sound business concept and plan are essential to starting, key back-office functions like accounting and HR must not be ignored. As quickly as money is invested, spent, and allocated — proper booking and recording of it is essential. As your VC-backed business starts to grow, the basic bookkeeping function must quickly transform into a professional and scalable accounting function. To arm the business down the road with detailed analyses such as a financial model, cash flow statement, and the basic ability to understand the business and its performance — implementing a good accounting function is critical. 
Isn’t accounting just a simple process to track basic functions like Accounts Payable (AP) and Accounting Receivable (AR)?
While the foundation of accounting starts with posting debits & credits and handling the transactional side such as AP and AR, it goes way beyond these core activities as you continue to grow and scale your business. If one of your investors asks questions around cash runway or your strategy related to minimizing your expenses, how can you provide an answer unless you have been properly tracking the numbers and taking the time to understand what they mean. This is just one way in which accounting is more than handling your AP for example. Every business has its own cadence to its growth curve, but there is a lot more to accounting than simply processing AP. Additionally, your accounting function will consist of Month-end Close, Credit & Collections, Budgeting & Forecasting, and Cash Management.
Similarly, your Human Resources function is more than just processing payroll. While this may seem like the most important aspect of HR, it’s just one of the aspects of creating a strong HR function. In the aforementioned description of why Accounting is more than AP, building and maintaining a scalable HR function is equally as important. From hiring your first employee, there are many tasks to consider including implementing the right benefits program, selecting a 401(k) plan, creating an Employee Handbook, etc. Especially in a good economic climate, such as the current one, it’s vital to offer an attractive and competitive package for your employees. In a tightening labor market for core positions such as engineers, designers, app dev, it’s critical to develop an HR function to be able to hire and manage your employees. 
While Accounting and HR may seem like back-office functions that aren’t relevant to the growth plan and future success of your business, they are in fact very important to align with core activities. Taking the time now in the early stage, startup mode to think about and set up Accounting and HR will help propel your business for future success.

Lee Bellon
Accounting is not the same as Bookkeeping for Startups

Bookkeeping (Accounting) for startups can be considerably different than that of a small business, a difference that often requires the guidance of a CFO to ensure books are GAAP compliant and audit-ready at due diligence time. In fact, we believe that as a venture-backed startup you don’t need a ”bookkeeper” you need an accountant. Your current flow of payables and receivables may not require the full-time in-house support of an accountant, (you may not even have an active revenue line yet) but you still need a dedicated and accessible accounting service to ensure your business doesn't get tripped up along its accelerated growth path. Outsourced accounting services familiar with startup needs can provide you the expertise and reliability you need to streamline operations and focus on growth.

Experienced services like Countsy exist to make light work of the accounting for startups. Staying on top of payables, receivables, sales tax reporting, payroll tax reporting, banking and credit card reconciliations and balance sheet reconciliations in preparation for your monthly close. In addition to getting the job done, you also gain the confidence of a dedicated Countsy CFO and the team of accounting professionals well versed in best practices and systemizing your financial processes. All are keeping your monthly close and payroll on track, ramping up their efforts alongside the growth of your company. 

A startup's human capital is crucial to its success. As CEO you need to be recruiting and onboarding the right players to accelerate growth and innovation. With a dedicated Countsy CFO and experienced support team, you save money over hiring in-house, freeing capital to be used elsewhere. You gain the guidance of talented professionals who want to free you from the operational burdens of the back office, by employing the right skills, best practices, and most efficient tools available. All leaving you worry free to focus on product development, business growth, and team cultivation. 

Lee Bellon
Accretive Solutions Outsource Accounting Business is now Countsy


(SAN FRANCISCO, CALIFORNIA, May 22, 2017) Accretive Solutions, a leading provider of Consulting, Search and Outsourcing services, is pleased to announce the launch of Countsy ( Starting today, the firm’s startup Accounting, Finance and HR Outsourcing Business, which has been a leading practice in the firm for its 15+ years of existence, will operate as Countsy, an Accretive Solutions company. 

From its early years as the back office accounting function for startups such as Facebook, to its leading market position working with hundreds of today’s rising startups, Countsy has grown into its own. For decades, Accretive Solutions has been cultivating the practice with its intimate experience navigating the startup world. The firm’s leadership and Board of Directors recognizes the importance of investing in this top performing business and providing a stronger path to capitalize on the changing landscape within the venture backed startup outsourcing marketplace.

Accretive Solutions’ CEO Kerry Barrett says, “This is a very exciting time for our firm. It is evident that this is the right time for Countsy to emerge as its own brand and business. This launch, accompanied by an investment in infrastructure and enhanced go-to-market game plan will dramatically expand Countsy’s reach among the entrepreneur community, and will further champion its quest to help emerging companies focus on growing their businesses.”

Mairtini Ni Dhomhnaill, founder of Countsy and a long-time member of the Accretive Solutions Executive Team describes the evolution of the Countsy business as a natural result of listening to clients, understanding the intense demands of startups, and delivering those much needed services. “Venture backed startups share many common back office needs, yet remain unique in their growth trajectory and culture. Countsy will continue to offer seamless back office functions that startups often lack, by providing a dedicated CFO and a support team of experienced professionals utilizing a scalable technology platform.”

The Countsy name is new, but the solid track record of supporting thousands of startups over the past decade – including Asana, Facebook, Quora, Zenreach, Shift, Intercom, June, Instagram, to name a few – is not new.

Lee Bellon