What happens when the client starts asking for more than the agreed service includes?

This is not necessarily a sign that anything has gone wrong. In fact, additional questions may indicate that the client values the accountant’s advice and is becoming more comfortable discussing wider business issues. However, unless there is a clear understanding of what the recurring fee covers, the accountant may gradually find that an apparently profitable assignment is absorbing considerably more time than originally anticipated.

Define the boundaries

Consider a quarterly business performance review that includes examining management accounts, discussing key performance indicators and agreeing actions to improve profitability.

During a meeting, the client raises a question about restructuring the business, employing a family member or purchasing commercial property. These may be entirely reasonable matters to discuss, but they are not necessarily part of the agreed quarterly review.

The accountant should be comfortable acknowledging the question while explaining that it requires separate consideration.

This does not mean refusing to help. It means recognising that different assignments require different levels of investigation, responsibility and professional input.

Make additional work a positive opportunity

Rather than allowing additional requests to become an unwelcome burden, establish a simple process for dealing with them.

When a matter falls outside the agreed service, record the question, explain what further work may be required and offer to provide a separate quotation.

The client then understands the distinction between the continuing advisory relationship and additional specialist assignments.

This approach also creates opportunities to identify services that clients genuinely value, without undermining the profitability of the original engagement.

Review the scope periodically

Over time, a client’s circumstances and requirements may change, making it appropriate to reconsider the services included within a recurring arrangement.

An annual review provides an opportunity to examine the work undertaken, assess the time involved and determine whether the scope and fee remain appropriate.

The important point is that recurring advisory services should develop through agreement rather than gradually expanding without consideration of their commercial consequences.

A useful next step is to review one existing advisory engagement and prepare a short description of what the agreed fee includes, together with examples of work that would require a separate quotation.

Clear boundaries protect the practice, but they also help clients understand precisely what they are buying.