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Changing Accountants and charges levied for taking on your accounts
If a previous accountant does 6 months work that consists of reviewing data but not actually preparing the tax return, accounts, payroll year end etc then the work for a new accountant isn't that much less - this is why they charge the catch up fee. It's not that the new accountant's workload is halved just because you've had a different accountant for 6 months, so the wall analogy is misleading. It's more like rebuilding nigh on from scratch.
i.e. you're not paying monthly for your accountancy services, but paying in monthly installments for your yearly service.
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