I'm sure everyone feels down from time to time. Really having one of those spells now. It's a mixture of the usual annoyances of the job, constantly feeling anxiety of missing something and the resulting professional exposure (whilst clients do whatever they feel like without consulting and tell me after the fact or with little time to act), and thinking that I'm out of touch because my studies were so long ago. Day-to-day work in a micro-practice means continual exposure to only a narrow range of issues. CPD is good for refreshers, but can't match regular exposure.
Then there's all the joys of being the middle man between HMRC and clients, HMRC systems, waiting times, and contradictory guidance.
Can't make it work or pay. Probably because I'm just out of love with accountancy; which wasn't my first, or second, choice of career. I mean, who dreams of being an Accountant when they're a kid, anyway?