Recession-Proof Industry?

I have just finished calling five local tax accountant/CPA types, hoping to hire one of them to help me find my way out of a (ahem) situation. Before I can ask any simple questions, I can tell by their tone how bothered they are, so I begin with, "Hi, Larry. Are you accepting any new clients at this time?"

"No." Times five.

So the accountants are doing just fine in this tanking economy. Good to know.

But not the smartest business practice to be passing on people calling you before you even find out what the potential client might need. I will be sure to bypass all five of you when I win $55 million tomorrow night in the Florida Lottery.