Very definitely not! The role of the accountant within your business should be that of most trusted business adviser. Your accountant should be there for you all year round and should always add more value to your business than his fees. He should be proactive in identifying ways for you to increase your business and save tax at the same time. He should help you understand your business financials and help you improve them. Sadly, there are only a small number of accountants who do all this.