Here are some suggestions to help you find and evaluate a tax accountant/tax preparer:

1. Ask around. Ask others in your profession. Anyone can pay for advertising, but a satisfied client is always the best referral, but make sure that you ask someone that you respect and has at least a little business and tax savvy.

2. Find somebody who is familiar with your business or industry. Don't expect someone who specializes in service businesses to also be an expert in manufacturing. Avoid the people who try to convey that they know everything about everything. Everyone has areas of expertise. Try to find the person who knows your business.

3. Ask for an interview. In most cases, s/he will be glad to give you an hour (at no charge) to discuss your situation, assess your specific needs, wants, and desires. At that time, you will want to ask at some of the following questions...

A. How big is the firm? Am I just going to be a little frog in a big pond? Just how important is my business to you?

B. Who exactly will be doing my work? You or somebody else? If I have problems or questions, do I speak with you or am I shuffled off to another person?

C. Why do you want me for a client? (This one always throws 'em for a loop.) If they stutter and stammer, you can bet that it's just for the money. But if they tell you that your business would be a good mix for the firm, or that they specialize in your business and are anxious to expand, or other reasonable explanation, you at least have a fighting chance.

D. What is your experience and educational background? People always like to talk about themselves. Give him/her a chance to spout off. See if s/he gives you the information in a "matter of fact" fashion, or if s/he is trying to put on a dog and pony show.

E. What are your continuing professional education (CPE) requirements, and how many CPE hours do you normally take on an annual basis? If you're not comfortable with the answer, ask to see his/her written CPE report that is required to be filed with his/her professional organizations. You don't have to be rude about it. You can just say, "I'm just curious about your areas of CPE interest. Would you mind showing me your written CPE report?"

F. What research material do you use? CCH? Research Institute? BNA? What research do you subscribe to? If you find that the only research material is a current copy of the Federal Tax Handbook, run, don't walk, to the nearest exit. Taxes evolve from regulations and court cases. Sometimes complicated problems arise that require deep research. You don't want your tax geek to "give it his/her best shot." Being correct is always best when dealing with the IRS.

G. If your return is audited, will the accountant represent you before the IRS in examination on your behalf. Not with you, but instead of you. If the accountant sources out the audit work, think twice before that you are also present in an audit, think a third time. Potentially, the worst situation in the world is both the accountant and client being present at audit time. What will be the fee for any subsequent audit work?

H. And speaking of fees, find out what and how the accountant sets fees. See if s/he will give you an estimate of your fees before you leave. Find out about billing policies.

4. Once you are done with your questions, see if s/he has any questions for you. If the accountant is established, s/he doesn't have to take any Tom, Dick, or Harry that walks in the door. They may have some very pointed questions for you. In fact, the more questions they ask the better. At least it shows some form of interest.

5. And finally, select someone you are comfortable with. The person that you finally select might be the very best tax technician, but if you are not comfortable with him/her, you will hesitate to call and gleen information, and you might not provide the information that he needs to do a good job for you. If you like needlepoint, find out if he also likes needlepoint. Find as much common ground as possible. Once you have determined (at least to the best of your ability) technical competence, go with the comfort factor.

And don't be afraid to ask questions and challenge his/her position. When challenged, if the best answer or explanation you receive is "trust me" or "that's just the way it's done," be careful. Be very careful.

- Article 11

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