Historically, accounting has been a straightforward function. What has changed is the speed with which businesses are reinventing themselves, often by merging with or acquiring another business to stay ahead in the marketplace. Leaders in finance and accounting may find that their staff are not prepared to address major business events because they lack either the capacity or the skills that the unusual situation demands. In an ideal world, enterprises would have a select professional core with deep knowledge of the business. This core would be complemented by a flexible workforce whose composition changes in line with the skill and capacity demands of each major business event.