1031 exchange?

I exchanged some land (at the time of sale) for a condo (no intermediary needed). The condo, although a 2 br residence will be used for my S corp. business (I've registered it as the new corp. headquarters). Can this qualify as a 1031 exchange? 3 1031 experts, the IRS 1031 expert, real estate agents (2) say so. My CPA says not. What do you think?