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What to include in cover letter if you started your own business?

If someone worked for several small public accounting firms for several years and left to start their own firm, what should they include in the cover letter and resume about their practice if they want a position at Big 4?

Is it frowned upon if you started your own business and want to go back into public or is this looked at favorably?

Also anyone have/had coworkers who did something like this?