Why do CPAs set early cutoffs?

To leave time for questions, estimates, and e-file capacity. Late docs create rush fees and errors.

What should my internal cutoff be?

Typically 2–3 weeks before the CPA’s stated deadline for complete books and source docs.

Bank/credit exports, payroll summaries, 1099 inputs, fixed-asset purchases, and prior-year carryforwards.

July 25, 2026 · Business Finance · 1 min read

Most year-end CPA chaos is a calendar problem. Create an internal cutoff before the firm’s cutoff.

Why do CPAs set early cutoffs?: To leave time for questions, estimates, and e-file capacity. Late docs create rush fees and errors.
What should my internal cutoff be?: Typically 2–3 weeks before the CPA’s stated deadline for complete books and source docs.
What belongs in the packet?: Bank/credit exports, payroll summaries, 1099 inputs, fixed-asset purchases, and prior-year carryforwards.