The picture according to a survey from Chartered Accountants Ireland looks worrying for SMEs.  71% of them are more pessimistic than they were six months ago and all of them are worried about rising costs.  Conversely a quarter of small companies reported increased profits. It comes as accountants themselves face huge challenges from AI and mounting legislation. Joe discusses the survey findings with Cróna Clohisey, Director of Members and Advocacy, Chartered Accountants Ireland.