FEES AND BILLING PROCEDURES

Since each CPA firm handles fees differently and some new clients may not have used a CPA in the past, this letter explains my fees and billing procedures.

Each member of my firm maintains accurate time records and clients are billed for the actual time spent on their behalf. The hourly rates for CPAs range from $224.00 to $380.00. Administrative work is charged at lower hourly rates. Basic overhead costs are included in the hourly rates. However, out of pocket expenses incurred directly on a client's behalf are billed separately.

Telephone conversations and email are treated in the same manner 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 contact of a non business nature is not charged to clients. Due to the extensive amount of tax consulting work done by my firm, conducting business by telephone and email consumes a substantial amount of our time. The telephone and email can be effective, time-saving devices and I encourage you to contact us at any time.

New clients may be asked to provide us with a retainer to commence work. For established clients with satisfactory credit, time and expense charges are generally billed upon the completion of each project. For projects covering an extended period of time monthly progress billing is appropriate. Bills are due upon receipt and your prompt payment is appreciated. Unpaid bills will be subject to late payment charges of 1.5% per month after thirty days. Clients are liable for any costs incurred to recover unpaid fees including attorney’s fees and court costs. We accept Zelle, Paypal and most credit cards and PayPal with a 4% service charge.

I strive to provide quality, professional service at an affordable rate. If you have any questions concerning my fees or billing procedures, please do not hesitate to call me.

I appreciate the opportunity to work with you.

Jay Naish