The study aims to identify the client's perception in relation to the value proposition delivered from the accounting services provided by offices with different structures and characteristics. Therefore, qualitative and descriptive research was carried out, developed through interviews with clients and documents from accounting offices. The study focused on analyzing the services provided by traditional offices, digital offices and entirely online offices. The research presents the varieties of accounting offices that currently exist, relating them to the technological impact, the services provided, and the value propositions delivered. With a focus on the value proposition, the survey reveals the opinion and vision of the client as a key factor in structuring and differentiating accounting businesses. From the interviews, four interviewees of each typology of accounting office, the stu...