On Project Managers vantage view, provide a comprehensive summary and opinion driven insights of the construction problem stated below.

After leaving the advertising agency that had employed him for several years, Martin set up in business as a self-employed graphic designer, working from home in a network with other professionals. A colleague at work recommended to him a firm of accountants that specialized in tax planning for small businesses. Martin visited their office to see if they could give him guidance on his tax affairs and accounts as well as help him prepare a business plan. He met one of the partners and asked the firm to act as his accountants. For some time he was happy with the relationship: his accountants seemed to be giving him useful advice, they dealt promptly with his tax affairs and their fees were within his means. When the accountancy firm moved to a new office near Canary Wharf in Londons Docklands, Martin noticed that their fixed charges increased, but since his own business was at the time relatively buoyant he accepted the situation. Then his work flow suffered a downturn; with less money coming in, he found it difficult to meet their fees as easily as in the past; he began to send them small amounts on account, and needed frequent reminders from them about clearing the outstanding balance. A year or two ago the accountancy firm was absorbed into a financial services group, which assured clients that the firm would now be able to offer them access to a far wider range of investment management, financial advice and accountancy services. But as Martin had expected, the change brought a further sizeable rise in their fees and, instead of the office accountant phoning sympathetically about his overdue payments, he was now receiving impatient letters from the group credit controller.

He knew it really was not fair to keep them waiting, and he did send them money whenever he could, but at heart he resented the mounting costs of their services and the fact that the fixed fee basis on which they charged was largely unexplained. They could hardly have been unaware of his financial position, since they were responsible for preparing his business accounts! Moreover, they now seemed less attentive to him as a client, which he attributed to having been branded a bad payer. Whereas formerly he had dealt directly with the partner, the people now drawing up his accounts and tax returns were relatively junior. If that was because preparing his accounts was a simple and straightforward job, he wondered, why did it have to cost so much? What had been a small firm focusing on services to other small businesses appeared to have changed its character and to be no longer interested in him. When his business friends told him how cost-effective their accountants were, Martin could only try to rationalize the situation by reminding himself that as a creative professional he had always found financial matters foreign to his nature, that his accountants at least appeared to have a good relationship with the Revenue, and that moving away from them would probably be a messy and complicated process. He now has a local accountant who seems no less competent and charges fees that he finds more manageable. He regrets that he didnt make the move earlier. His advice to anyone in the same position is not to feel inhibited or embarrassed about questioning the level of fees or inquiring about the basis on which they are calculated. He acknowledges that he was largely responsible for the deterioration in the relationship with his former accountants, and thinks the problem might have been avoided had he approached them directly to see if they might be able to offer an economy service matched to his budget.