For the accounting industry this is pretty simple, however most of our perceived value can be assigned to th first few levels:

1.  stay compliant (avoid excess penalties - FEAR sells afterall)

2.  being proactive can actually save money

3  knowing how your business is performing is key to future decision making, officer compensation, and future success (this is the most overlooked by clients but is arguably the most important)

We prepare monthly reporting packages for our business clients and periodically we'll schedule meetings to to go over them and ensure clients know what information they are getting and how to understand it.