Maybe I'm missing the point of the thread - apologies if I am. If your client is an accountant, it's entirely possible that a website is just not a good tool to gain custom. Accountants and other similar professional service providers need to pound the phones and network with other local business people to gain a client base. A website is never going to get them their customers. Professional service providers thrive on personal and business relationships, which don't come from promotion via the web.
In this respect, the website could be great - there may be no problems at all with it. It could be that the website is just a marker, a place where a potential client can go to find out more about the guy who came to see them, or called them, or gave them his business card.
If he was offering something like custom printed t-shirts with the photo of your choice, then I would say yes, absolutely, the web is the way to go. For an accountant though, I would consider the website as nothing more than a supporting tool, a presence and place for people to go to find their phone number etc.