Starting your own consulting firm as an accounting graduate with no money and connections can be challenging, but it's not impossible. Here are some steps you can take to get started:

1. Define Your Niche: Determine the specific area of consulting within the accounting field that you want to specialize in. This could be tax consulting, financial advisory, bookkeeping, or any other area where you have expertise and can offer value to clients.

2. Develop Your Expertise: Continuously enhance your knowledge and skills in your chosen consulting niche. Stay updated with industry trends, regulations, and best practices. Consider pursuing certifications or advanced degrees that can enhance your credibility and differentiate you from competitors.

3. Build a Professional Network: Networking is crucial for finding clients and building connections. Attend industry events, join professional associations, and participate in online forums or communities where you can meet potential clients and establish relationships with fellow professionals. Reach out to your university alumni network as well.

4. Offer Pro Bono or Low-Cost Services: Initially, offering your consulting services at a reduced rate or even for free can help you gain experience, build a portfolio, and gather testimonials from satisfied clients. This can also help you establish a reputation and generate word-of-mouth referrals.

5. Leverage Online Presence: Create a professional website that showcases your expertise, services, and client testimonials. Utilize social media platforms like LinkedIn to connect with potential clients and share valuable content related to your consulting niche. Consider starting a blog or contributing guest articles to establish yourself as a thought leader.

6. Collaborate and Partner: Identify complementary professionals or firms that offer services related to your consulting niche. Form partnerships or collaborate on projects to expand your reach and access their client base. Networking events and industry conferences can be great opportunities to meet potential partners.

7. Provide Exceptional Service: Deliver high-quality service to your clients and strive to exceed their expectations. Happy clients are more likely to refer you to others and provide testimonials that can attract new clients.

8. Referrals and Testimonials: Ask satisfied clients for referrals and testimonials. A positive word-of-mouth recommendation can be highly valuable in attracting new clients.

9. Engage in Marketing and Promotion: Develop a marketing strategy to promote your consulting services. This can include targeted online advertising, content marketing, attending trade shows, or speaking at industry events. Utilize both online and offline channels to reach your target audience.

Remember, building a consulting business takes time and persistence. Stay focused on continuously improving your skills, delivering value to clients, and nurturing your professional network. Over time, as you gain experience and expand your client base, your consulting firm can grow and thrive.

The potential value a startup needs to attract VC funding can vary depending on several factors, including the industry, growth potential, and the specific investment criteria of VC firms. While there is no fixed threshold, I can provide some general considerations based on the example you provided:

1. Market Opportunity: Although a market size of $150,000 in annual revenue may be relatively small, VC firms may still consider investing if the startup can demonstrate a compelling value proposition and a clear plan to capture a significant share of the market. The startup would need to present a strong case for why it can effectively target and expand its customer base to generate substantial growth.

2. Revenue Potential: In the example you provided, with a maximum annual revenue of $9 million, the startup may need to convince investors that it can achieve and sustain such revenue levels. VCs often look for startups with the potential to scale rapidly and generate significant returns on investment. The startup should highlight factors such as customer acquisition strategies, retention rates, and potential upsell or cross-sell opportunities to showcase their revenue growth potential.

3. Cost Structure: With estimated costs of less than $500,000 annually, the startup would need to demonstrate that their cost structure is manageable and scalable. Efficient cost management and the ability to scale operations without incurring disproportionate expenses are important considerations for VCs.

4. Profitability and Financial Projections: While profitability is not always a prerequisite for VC funding, the startup should present a clear path to profitability and a compelling financial projection that showcases the potential for positive cash flow and returns on investment. This can include demonstrating how they plan to increase revenue, control costs, and achieve profitability within a reasonable timeframe.

It's worth noting that the specific circumstances, growth potential, and competitive landscape of the startup will heavily influence VC interest. Additionally, VC firms may have different investment criteria and preferences. It's important for startups to conduct thorough research, build a strong business case, and tailor their pitch to target investors who have a track record of investing in their industry and stage of development.