My billing structure for services rendered is a function of a combination of personnel experience, talent, and knowledge, as well as, the value and nature of the service provided. Billings for services rendered are based upon hourly rates.


I invite inquiries concerning my method of charging fees. Each C.P.A. firm handles fees differently. What you can expect from my firm is accurate time records, and clients are billed based upon actual time spent on their behalf.  My time and expertise are my only sources of revenue.


A standard hourly rate is set  for each type of service based upon complexity. If no extenuating circumstances exist, clients are billed using standard hourly rates multiplied by the actual hours worked. I may adjust fees up or down so that the fee charged properly reflects the value given.

Fees may be increased above the
standard rate to recognize:

Fees may be decreased below the standard rate to recognize:

  1. Extraordinary results
    benefitting the client
  2. Unusual risk exposure to
    the CPA
  3. Inordinate time pressures
    resulting in overtime charges
  1. Excessive time has been spent in an unfamiliar area
  2. Hourly rates incurred due to the unavailability of lower cost staff to perform less technical assignents

Hourly rates vary substantially among different services. They currently range from as low as $40 to $155.


Due to the extensive amount of consulting work done by my firm, conducting business by telephone consumes a substantial amount time. As much as 25 percent of my time is devoted to telephone consultations. The telephone can be an effective, time-saving device and I make maximum use of it. Therefore, telephone calls are treated the same way as any other time spent on a client's behalf. If matters of substance are discussed, the time is charged and billed to the client. Personal calls of a non-business nature are obviously not charged to clients.


Basic overhead costs are included in the firm's hourly rates. Out-of-pocket expenses specifically incurred on behalf of clients, however, are charged to the respective client. Travel, long-distance telephone calls and costs advanced are included in this category.


Cash flow is as important to me as it is to you. Accordingly, I may request retainers and/or interim billing payments. In addition, I typically request monthly installment payments for certain perpetual engagements. Invoices are payable upon receipt and are considered "past due" if not paid within 30 days of billing. The firm, at its option, will charge interest at a rate of 18% per annum on billings unpaid after this 30-day period. In addition, it is the firm's general policy to suspend the rendering of additional services to a client with billings outstanding for over 90 days. I have found that these policies are similar to the policies of our business clients and prospective business clients. My firm's adoption of the policies is an affirmation that this firm is one of the large population of businesses or individuals for which timely cash flow affects net profitability.