Look beyond the headline fee to the people, responsibilities and communication behind the proposal.
What should a better relationship change?
Write down the recurring problems before approaching another firm. Slow answers, unclear ownership, repeated handovers and limited commercial input are different problems. A good proposal should explain how the working relationship will address the issues that matter to you.
Ask who will be involved
Understand who will lead the engagement, who will handle routine questions and how significant matters reach the appropriate senior person. Ask how work is reviewed and how the team will build an understanding of your organisation. A job title alone does not explain the level of involvement.
Compare scope as carefully as price
Identify the outputs, assumptions, information you must provide and work excluded from the fee. Ask how changes in scope will be discussed. A meaningful comparison depends on knowing what each proposal covers and the responsibilities it places on your team.
Look for evidence
behind the proposal.
Use the same questions with each firm. Compare their answers before comparing the headline fees.
People
Named engagement lead, day-to-day contact and how significant questions reach a senior person.
Scope
Written outputs, exclusions, assumptions and the information your team must provide.
Delivery
An agreed timetable, responsibilities and how progress and unresolved matters will be communicated.
Handover
A transition plan covering approaching deadlines, records and acceptance requirements.
Fees
The basis of the fee, payment terms and how additional work will be agreed.
Does the proposed working relationship address the specific problems that prompted you to look elsewhere?
Make the transition practical
List the approaching deadlines, work in progress and records that will be needed. Discuss the timing of the move before ending an existing arrangement. The incoming firm will need to complete its acceptance procedures and, with your authority, communicate with the outgoing adviser. A change of auditor also involves formal appointment requirements.
Decide how the relationship will be reviewed
Agree what good service looks like in practical terms: communication, reporting, ownership and progress against the timetable. A short review after the first engagement helps distinguish one-off transition issues from weaknesses that need attention.
General information to support an initial discussion. The appropriate approach depends on your organisation and the agreed engagement.
AccendoChartered Certified Accountants & Registered Auditors. Partner-led audit, reporting and advisory for established organisations.
Meet the firm ↗︎Discuss your priorities ↗︎Separate service problems from scope gaps
If forecasting or commercial advice was never included in the engagement, ask whether the scope should change before assuming the adviser has failed to deliver. If an agreed service repeatedly falls short, record specific examples and ask the prospective firm how it would address them.
Discuss your next step
Tell us your organisation’s structure, current advisers and the responsibilities you would like to clarify. Discuss your reporting priorities
Reviewed 26 September 2026. General guidance; the appropriate approach depends on your organisation and circumstances.
Related guide: How to compare audit firms: questions for finance directors.