Choosing an accountant can feel like a purely administrative decision, especially when you are busy running a business, managing investments or simply trying to get your tax return sorted. In practice, the right accountant can make your reporting obligations easier to manage, help you make better-informed decisions and identify issues before they become expensive distractions.
The wrong fit can mean missed communication, unclear fees, rushed lodgments and advice that does not match your circumstances. Whether you are a sole trader, company director, property investor, employee, trustee or growing business owner, these ten questions can help you choose with more confidence.
Start with registration, responsibility and the people doing the work
1. Are you registered to provide the services I need?
“Accountant” is a broad description, but tax work is regulated. If someone is preparing or lodging tax returns, providing BAS services, or giving tax advice for a fee, ask whether they are registered with the Tax Practitioners Board and check their details on the public register.
The register can show registration status, conditions that limit the services a practitioner can provide, and certain public sanctions or Code of Professional Conduct breaches. This is a sensible first check before sharing tax file numbers, financial records or access to your accounting software.
Registration does not automatically mean a firm is the perfect fit, but it establishes an important baseline. Registered tax practitioners are subject to professional obligations, including acting honestly and with integrity, taking reasonable care, maintaining relevant skills and knowledge, managing conflicts of interest, protecting client confidentiality and holding appropriate professional indemnity insurance.
You might ask:
- Are you registered as a tax agent, BAS agent, or both?
- Is the firm registered, or is an individual within the firm the registered practitioner?
- Are there any conditions on your registration that affect the services you can provide?
- Who is responsible for reviewing and signing off on my work?
For an individual tax return, the answer may be straightforward. For a business with a company, trust, payroll, GST reporting or capital gains issues, it is worth understanding exactly who is accountable for the advice.
2. Who will actually prepare and review my work?
A good initial meeting may be led by a senior accountant or partner. That can be useful, but it should not leave you guessing about who will handle your day-to-day work after you sign on.
Ask whether your bookkeeping, BAS preparation, tax returns and advisory work will be completed by the same person, a team, or a combination of both. There is no single right model. A team-based approach can provide continuity and specialist input, while a dedicated contact can make communication simpler.
The important point is clarity. You should know:
- Your primary contact person.
- Who prepares the work.
- Who reviews it before lodgment.
- Who you contact if something urgent arises.
- Whether the person giving strategic advice understands the underlying numbers.
A firm should also be comfortable explaining its review process. Tax outcomes often depend on the quality of the information supplied, the questions asked and the assumptions tested, not simply on software-generated reports.
Look for experience that matches your circumstances
3. Do you work with clients like me?
An accountant does not need to work exclusively in your industry to be helpful. However, relevant experience can make a substantial difference when your circumstances involve recurring issues, such as contractor income, e-commerce sales, professional services, property transactions, medical practices, construction, hospitality, online platforms or multiple entities.
For business owners, ask whether the accountant regularly works with businesses of a similar size and structure. A sole trader considering incorporation has different needs from an established company with employees. A family group involving a discretionary trust, corporate trustee and investment assets requires a different level of coordination again.
Useful questions include:
- Do you work with sole traders, companies, trusts and partnerships?
- What types of tax and reporting issues commonly arise for businesses like mine?
- Do you assist with payroll, superannuation, GST, BAS and year-end reporting?
- Can you help coordinate tax advice with bookkeeping, cash flow and business planning?
- If a specialist issue arises, such as international tax, complex CGT or an SMSF matter, how do you manage it?
Be wary of anyone who promises a one-size-fits-all structure or solution before learning about your income, family circumstances, commercial risks, financing, asset ownership and future plans. A good accountant should begin with questions, not a pre-packaged answer.
4. Will you help me make decisions before, not only after, EOFY?
Many people meet their accountant once a year, provide a bundle of documents and wait to hear the result. That may be enough for a simple salary-and-wages return, but it is rarely ideal for a growing business or a household with investments and changing circumstances.
Ask how proactive the firm is. Do they schedule planning conversations? Will they explain the likely tax and reporting effects of a decision before you sign a contract, buy an asset, take money from a company, start employing staff or change your business structure?
This does not mean an accountant should manufacture unnecessary complexity. It means they should be available when decisions still have options.
For example, imagine a business owner who is about to purchase equipment, employ their first staff member and use company funds to cover private expenses while waiting for a personal refinance. Each issue may have tax, cash flow, payroll, superannuation or company-law implications. A conversation before acting is usually more useful than trying to reconstruct events at year end.
The best advisers are often practical rather than dramatic. They explain what needs attention now, what can wait, what information is missing and when legal, financial planning or employment-law advice may also be needed.
Make the scope of work and pricing clear from the beginning
5. What is included in your service, and what is not?
A low annual fee can look attractive until you discover that every phone call, BAS, payroll query, ASIC task, tax planning meeting or amendment is treated as an additional service. On the other hand, an expensive package may include services you do not need.
Ask for a written engagement letter or proposal that clearly describes the work. It should distinguish between regular compliance services and work that may be quoted separately.
Depending on your circumstances, the scope might cover:
- Individual income tax returns.
- Financial statements and business income tax returns.
- BAS preparation and lodgment.
- Bookkeeping support or review.
- Payroll reporting and superannuation administration support.
- Tax planning discussions.
- ASIC company administration.
- Management reporting and cash flow support.
- Assistance with ATO correspondence.
- Advice on particular transactions or restructuring.
It is equally important to ask what is excluded. For example, a standard annual compliance package may not include responding to an ATO review, correcting prior-year records, preparing forecasts, dealing with payroll issues or advising on a property sale.
Clear scope protects both sides. You know what to expect, and the accountant has a clearer picture of the responsibility they are accepting.
6. How do you charge, and when will I know about extra costs?
There is nothing wrong with fixed fees, hourly billing, monthly packages or a blended approach. The better question is whether the pricing method is transparent and appropriate for the work.
Ask for an explanation in plain English:
- Is the fee fixed, estimated or charged by time?
- Is it billed monthly, annually or when work is completed?
- What assumptions sit behind the quote?
- What happens if my records are incomplete or late?
- Which services trigger an additional fee?
- Will you ask for approval before starting work outside the agreed scope?
An accountant should be able to explain fees without making you feel awkward for asking. Price matters, but it should not be the only decision factor. A very low quote may leave little room for thoughtful review, timely communication or proactive advice.
It is also reasonable to compare proposals from more than one firm. Compare the scope, review level, communication access and assumptions, rather than comparing a single dollar amount in isolation.
7. What records and systems will you need from me?
Good accounting work depends on good information. Even the most capable accountant cannot reliably solve problems created by missing invoices, unidentified transactions, delayed payroll records or personal and business spending mixed together.
The ATO makes clear that taxpayers remain responsible for the records they provide to their tax agent. Your accountant can help establish workable processes, but they should also explain what they need, how often they need it and how you can provide it securely.
Ask whether the firm works with your preferred accounting software, bank feeds, receipt-capture tools and document storage process. Technology can reduce data entry and make records easier to locate, but it does not replace review and judgement.
A useful onboarding discussion should cover:
- How sales, expenses and receipts will be captured.
- Whether business and private transactions are kept separate.
- Who reconciles bank accounts and how often.
- How payroll information is recorded and checked.
- How you will approve BAS and tax returns before lodgment.
- How documents are stored and retrieved.
- What happens if records are incomplete or software data needs correcting.
The best system is usually the one you will actually maintain. It does not need to be complicated, but it should be consistent.
Test communication, security and professional judgement
8. How will you communicate with me, and how quickly?
Communication style is often the difference between an accountant who feels helpful and one who feels hard to reach. Before you engage a firm, ask how they prefer to communicate and what response times are realistic during busy periods.
Some clients prefer concise emails and a scheduled annual meeting. Others need regular calls, cloud-based task lists or monthly management reports. Neither preference is wrong, but it should be discussed early.
Look for an accountant who can explain matters clearly without talking down to you. You should be able to ask basic questions about GST, BAS, deductions, company drawings, trusts or superannuation without feeling embarrassed.
It is also helpful to ask how the firm handles urgent matters. If you receive an ATO notice, are negotiating finance, selling an asset or facing a payroll issue, you need to know who to contact and what information to provide.
9. How do you protect my information and manage conflicts of interest?
Your accountant may hold highly sensitive information, including identity documents, bank details, income records, ownership structures and tax file numbers. Ask how information is collected, stored, shared and disposed of.
Registered tax practitioners have confidentiality obligations under the Code of Professional Conduct. In general, they must not disclose information about a client’s affairs to a third party without permission, unless there is a legal duty to do so.
You can also ask practical questions:
- Do you use a secure portal for documents?
- Who within the firm can access my records?
- How do you verify requests to change bank details or release information?
- What should I do if I receive a suspicious email appearing to come from the firm?
- How will you obtain authority before communicating with the ATO or other agencies on my behalf?
Conflicts of interest are another important issue, particularly for family businesses, business partners, divorcing couples, estate matters or related entities. A registered tax practitioner is required to have adequate arrangements to manage conflicts that may arise.
A good accountant will raise potential conflicts early, explain the issue and be honest if they cannot act for everyone involved.
10. If I change accountants, can I access my records and move smoothly?
No one chooses an accountant expecting to leave quickly. Still, it is sensible to understand the offboarding process before you commit.
Ask what records you will receive, what remains in the firm’s systems, whether there are outstanding fees or work in progress, and how communication with a new accountant would be handled. This is particularly important if the firm provides bookkeeping, payroll or corporate secretarial services as well as tax work.
For company directors, remember that appointing an accountant or registered agent does not transfer the director’s legal responsibilities. Directors remain responsible for ensuring the company meets its obligations, keeps proper records and responds appropriately to ASIC requirements.
A professional handover should be orderly and respectful. Your new adviser may need prior-year tax returns, financial statements, depreciation schedules, trust deeds, company registers, software access and correspondence history. Keeping your own organised records will make any transition easier.
Choosing with confidence
A good accountant should offer more than tax return preparation. They should understand your circumstances, explain your obligations clearly, help you maintain reliable records and provide advice that is appropriate to the decisions in front of you.
When comparing firms, do not focus only on the fee or on whether someone promises the largest possible refund. Look for proper registration, relevant experience, transparent scope, clear communication, sound systems and professional judgement.
The right relationship can save time, reduce uncertainty and help you approach tax and business decisions with greater confidence. If you would like to discuss your accounting, bookkeeping, tax or business advisory needs, can help you consider the support that suits your circumstances.
This article is general information only and is not personal financial or tax advice. Tax outcomes depend on your individual circumstances, so speak with a registered tax agent or accountant, such as, before acting on information that may affect you or your business.