As an accountant whose clientele is predominantly comprised of small businesses, I am in a unique position to evaluate what people need to start a business. While this is a long ranging debate, the one quality that I have found to be universal among successful business people is someone who is constantly alert to opportunities and identifies them as they arise. Most importantly, once an opportunity has been identified , they take the initiative to act upon it when it makes sense to do so. This doesn't mean that they hound everyone at a party with their great business idea or send out unwanted solicitations to people in their network. Rather it is a finely honed sense which develops over time and with experience, and becomes part of their business intuition. This is someone who is able to notice a trend in its early stages or identify a business prospect or leverage an existing client who is looking to scale their organization and then takes the necessary actions to benefit their business. While there are a number of us who can, in the comfort of our armchairs, identify opportunities, we are often reluctant to act for fear of failure or embarrassment. A successful business owner is able to overcome fear this and do what is necessary to turn the opportunity into a tangible result.