Do you have a local Chamber of Trade and Commerce who keep a list of small businesses in your area? There could probably be a number of small companies who can't afford a full-time resident book keeper who would be happy to have somebody working flexibly for them at home on a "needs only" basis. On the logistics front you will preferably need a separate room big enough to hold your computer and a secure filing cabinet or two for storing clients' documents, and a phone/fax link.