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Great Question Rusty , Khalid very good questions to ask

Agree with above posts, in our profession you do pay for what you get.

What I would add to the equation, make sure your accountant works with you the way that is suitable and complimentary to both of you. Our profession the past few years has moved to Fixed Price Up Front and that is great for both the client and accountant as no surprises and ill feelings come bill time. But at the same time make sure that the services provided meet your size and way of doing business and not just the accountants

Also a question to ask if it is an issue to you, where and who has access to your data, and if they are based at the clients office, interstate or overseas.

Good luck