Making the Decision to own a business of any kind is about deciding to create a network (or as Seth Godin called it in his book by the same name - your 'Tribe'). It can be as simple as starting a list of contacts that are family friends, folks from the summer job from college - but you do in fact have a Tribe. My strong belief is that "Your Network is your Net Worth" - and there are always ways to build on to it. The simple way to do this is to be generous and give what you have to this network. This could be some pro bono work, connecting the dots for others, or building a blog about your specific ideas about accounting and share it with people.
You do have assets, and resources, even if you don't think you do. My last reading example for you is the book 'E-myth Revisited'. This book really helps you think about the true commitment and hats that one has to be willing to take on to own a business. It is probably only about 1/3 about doing great accounting work (or being the 'technician' in their terms). You will be selling, marketing, advocating for this entity 24x7 (at least in the beginning). I have worked as a marketing/brand strategy consultant for all kinds of small businesses over the past 10 years (including a few accountants) - and I have yet to see anyone succeed past 'start up mode' without this 24x7 mentality.
There are so many resources out there for free via the web, apps, schools, etc… - I find that what people want in general is a curator - someone who knows them, who has a point of view - who will sift through all the ideas and content - and package it for them. In other words - go out and build the most specific story you can about your brand and your company - that is authentic to your studies, your interest and experience. Maybe you really want to focus on doing business with restaurants, other small businesses, or tech firms. The more specific you can be - the easier it is to accumulate content, build a point of view - and attract people to your tribe. And finally - acknowledge the power of great design. Whether building your identity for business cards, your website, or the shingle you hang out for your firm. There are many many ways to get inexpensive, yet clean, powerful design. It matters … more than you know.
Stay focused, and build a story that can attract clients, partners, employees.
Starting a firm is the ride of your life!
Good Luck !