Most disappointments with an accountant come from an unasked question: who actually does the work, what is included, what happens when the IRS writes. These questions surface all of that in a first conversation. A good firm will be glad you asked.
How the list is organized
- Credentials first. Because they decide what the accountant is allowed to do for you.
- Then scope, people, and money. In the order they tend to cause problems.
The twelve questions
1.What is your credential, and can I verify it?
Best for: Knowing what they are licensed to do
CPAs are licensed by a state board; enrolled agents by the IRS; attorneys by a state bar. Massachusetts CPA licenses can be checked through the state's occupational license lookup, and the IRS publishes a directory of preparers with credentials.
2.Do you have a current PTIN?
Best for: Anyone paying for return preparation
The IRS requires every paid preparer to have a Preparer Tax Identification Number. It is the minimum, not a qualification.
3.Can you represent me if the IRS or DOR contacts me?
Best for: Owners with any chance of a notice or audit
CPAs, enrolled agents and attorneys can represent clients before the IRS without limitation. Preparers in the IRS Annual Filing Season Program can represent only on returns they prepared, and only before certain IRS staff. Other preparers cannot represent you at all.
4.Exactly what is included in the fee?
Best for: Avoiding surprise invoices
Bookkeeping, the business return, the personal return, estimated-tax calculations, notices, planning meetings — which are in, and which are extra?
5.How is the fee set?
Best for: Budgeting
Fixed monthly, per return, hourly? What makes it change? Get it in writing in an engagement letter.
Read more →6.Who will actually do my work, and who reviews it?
Best for: Firms with more than one person
The person in the first meeting is not always the person preparing your return. Ask who is, and who checks it.
7.Do you work with businesses like mine?
Best for: Owners in specialized industries
Ask for the kinds of clients they serve, not a list of names. Industry familiarity shortens every conversation.
8.What software do you use, and who owns the file?
Best for: Owners who do some bookkeeping themselves
If you part ways, you need the books. Make sure the subscription and data are in the business's name.
Read more →9.How and when will we talk?
Best for: Owners who want more than a once-a-year return
Only at filing time, quarterly, or monthly? How quickly are emails answered in March?
10.What do you need from me, and by when?
Best for: Staying off the extension list
A good firm has a clear list and deadlines. If they do not, your return will be late for reasons nobody wrote down.
Read more →11.What will you not do?
Best for: Knowing where the edges are
Every firm has limits — audits, payroll processing, legal work, certain states. A clear answer here is a good sign. We publish ours on each service page.
12.What happens if you make a mistake?
Best for: Setting expectations before anything goes wrong
Ask how errors are handled, who pays for corrections, and whether penalties from their error are covered.
How to check a credential yourself
- Massachusetts CPA: the state's occupational board license lookup (Board of Public Accountancy).
- Any credentialed preparer: the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications.
- Enrolled agent: the IRS Office of Enrollment will confirm status on request.
General information, not advice for your specific situation. Tax rules, prices and product features change, and firms change what they offer — check with the provider before relying on anything here, and talk to us or another qualified professional before acting on it.
