haku: @author Pacini, C. / yhteensä: 5
viite: 2 / 5
| Tekijä: | Pacini, C. Tucker, R. |
| Otsikko: | Make 'Em Pay Up |
| Lehti: | Journal of Accountancy
2002 : OCT, VOL. 194:4, p. 67-74 |
| Asiasana: | ACCOUNTING COMPANIES CLIENTS CREDIT |
| Kieli: | eng |
| Tiivistelmä: | A firm should screen new clients for fiscal responsibility and use an engagement letter to describe exactly what services it will and won't perform, what reports it will issue and the fee structure-hourly billing, project fees or other means of computing fees. The letter should name the entities that will get services and one that will pay the bill. A monthly retainer plan can prevent a client from falling behind, incorporate the client's payments into predictable cash outflows and reduce haggling. If a client with a questionable credit history balks at paying a retainer, avoid the engagement. A signed promissory note is a client's written agreement that he or she owes the CPA for services. A firm should get one from a client who wants to wait more than 60 days before making a payment, for example. |
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