How to Compare CPA Proposals: A Deliverables and Responsibility Matrix

September 29, 2026 · Guide · 5 min read

Compare CPA proposals by the work you will receive, the date it will be delivered, and who must do what to make that possible. Only then compare fees. “Tax and accounting support” can leave open whether the package includes cleaned-up books, particular returns, planning meetings, payroll work, or help with a notice.

Use this matrix when you have two or more proposals or are reviewing a renewal. It extends our engagement-letter guide into a practical comparison sheet. It is a service-selection tool; it does not recommend a tax position, business structure, or filing decision.

Define your starting point once

Give each prospective firm the same factual description: the entities involved, accounting software, last completed bookkeeping period, known overdue work, states in which you operate, and services you want considered. Do not guess about a filing obligation; list it as a question for the professional.

Say what condition the records are in. “Transactions through June are entered, but two bank accounts are unreconciled” is more useful than “the books are mostly done.” Ask whether the proposal assumes clean opening balances and whether a separate assessment is needed before cleanup can be priced. Our first CPA meeting checklist can help organize that initial packet.

Verify credentials separately from scope

The IRS guide to choosing a tax professional explains that preparers have different qualifications and provides a directory of preparers with recognized credentials or selected qualifications. A listing is a starting point for checking the person, not evidence that a particular service is included in a quote.

For CPA credentials, NASBA’s accountancy-board information explains that its lookup data comes from participating boards and is updated on varying schedules. Check the record date and applicable licensing status; contact the board when a status or disciplinary marker needs explanation. Record the responsible individual’s name as well as the firm name so you know whose credentials you checked.

Put the deliverables into comparable rows

In each firm’s column write “included,” “excluded,” or “needs clarification,” followed by the proposal section supporting it. Do not treat silence as inclusion. If a service is unnecessary, mark it “not requested” so the blank does not become an unresolved issue.

Use concrete outputs. “Quarterly meeting with written action list” is easier to compare than “advisory access.” “Monthly reports delivered after the agreed client document deadline” is clearer than “ongoing bookkeeping.” Ask the firm to confirm your wording; the matrix should summarize the agreed engagement rather than create an additional promise on your own.

Assign both sides of every deadline

For each output, record the client’s input date, the firm’s delivery date, and any dependency. Ask who requests missing information, how you are notified, and what happens to the schedule if information arrives late. A project date and a statutory deadline are different things; have the professional identify applicable filing obligations and the process for any extension.

Also clarify who reviews a draft, who authorizes submission, who submits it, and who confirms acceptance or completion. For payments, ask who calculates or communicates the amount and who actually initiates payment. Do not infer that preparing a return means the firm will move money or that sharing account access authorizes every action.

Distinguish capability from purchased service

The IRS explanation of preparer credentials states that CPAs, enrolled agents, and attorneys have unlimited representation rights before the IRS. That describes professional authority. Your engagement still needs to say whether responding to a notice or representing you is included and what authorization or additional fee would apply.

Ask who handles a notice when the original preparer is away, what information the firm needs, and how you should send it securely. A promise of “support” could mean anything from explaining a letter to undertaking separately authorized work. Put the specific service in writing without assuming every future issue can be covered by one fixed price.

Copy this proposal worksheet

You can also organize firms and cost lines in the interactive comparison worksheet. Use public firm names and service descriptions; keep tax returns and account identifiers in your firm’s secure document system.

• Firm / responsible professional / credential check date: ____________________
• Service period, entities, and jurisdictions discussed: ____________________
• Deliverable and proposal section: ____________________
• Included / excluded / unresolved: ____________________
• Client input, owner, and due date: ____________________
• Firm output, owner, and target date: ____________________
• Fixed fee, recurring fee, or variable-charge basis: ____________________
• Additional-work approver and written approval method: ____________________
• Records, software access, and handoff arrangements: ____________________
• Open question and response requested by: ____________________

Compare costs after resolving gaps

Use the same time period for both proposals. Separate recurring work, initial cleanup, optional services, and uncertain charges. Avoid inventing an annual total for work whose quantity is unknown. Ask each firm to identify the assumptions that could change the price and how a change will be approved before it begins.

Finish by asking the selected firm to align the engagement with the agreed scope and responsibilities. Keep the completed matrix beside that agreement for future reviews. Start with CPA firms by city or nearby accounting practices, and use the same questions with each firm so differences in packaging do not hide differences in work.