I have seen it all as a consultant. Accountant’s advise their clients to maintain separate business and personal accounts and ensure that all reasonable business expenses are accounted for in the business. These include things like a home office, cell phones, automobile expenses, client meals and entertainment, etc. The key is being able to meet the standards set by the government and being able to articulate the business reason for the expense. The goal is to not be charged with tax evasion for taking advantage of the system.