The Maryland Association of CPA's has created a presence in the online 3D virtual world Second Life. It is called CPA island and as part of their Second Life activities they've helped to form the Second Life Association of CPAs. They also recently hosted a Second Life conference on virtual world accounting.
Virtual worlds are growing both in terms of participants and active businesses. According to Second Life, there are over 50,000 profitable businesses in their metaverse. The formation of the Second Life Association of CPAs is an example of service firms "following the money" to Second Life. It also shows that virtual worlds continue to mature as business platforms.
I am very bullish on the long term small business potential of Second Life and other virtual worlds (see our forecast report Technology Trends and Small Business). And if you have the right business or customer base, virtual worlds can be successful small business platforms today.