What to ask before hiring a new accountant
Ask these 10 questions before signing a contract with an accountant — they reveal whether the professional is the right fit for your business.
Choosing an accountant is one of the most underrated decisions a business owner makes. Underrated because, at first glance, “all accounting is the same.” It isn’t. The difference between the right accountant and the wrong one shows up in penalties avoided, tax regimes optimized, well-structured succession planning — and in nights of sleep.
Vivian Sampaio, with more than 26 years working in accounting and tax law, often tells the business owners who come to VMAHUB already looking to switch: “The interview is the moment you find out what you’re getting — before you sign.”
These are the 10 questions that separate the right accountant from the wrong one.
Why the interview with the accountant is decisive
Most business owners hire an accountant on a friend’s recommendation, without asking structured questions. The result shows up months later, in the form of a penalty, a poorly chosen tax regime, or a complete absence of advisory support. A well-run interview drastically reduces that risk — and shows you, before the contract, what kind of relationship you’ll have with the professional.
Print this list and bring it to your next meeting.
The 10 essential questions
1. What is your CRC registration and what are your specializations?
It may seem obvious, but always check. Every accountant in Brazil must hold an active registration with the CRC (Regional Accounting Council). Ask about specializations too — tax, payroll, management, fiscal department. A services company needs someone who knows ISS and withholdings; a manufacturer needs someone who knows ICMS and SPED.
2. Do you serve companies of my size and tax regime?
An accountant who mostly serves MEI (individual micro-entrepreneurs) is rarely prepared to run a Lucro Presumido (presumed-profit regime) company with 30 employees. Ask about their portfolio — how many Simples Nacional (simplified tax regime) clients, how many Lucro Presumido, how many Lucro Real (actual-profit regime). If your company is an outlier in their portfolio, it will be served as an exception, not a priority.
3. How does communication work, and what is your standard response time?
This is the question that predicts 80% of future problems. Ask: “If I send a WhatsApp on a Wednesday at 2 p.m., when do I get a reply?” Compare the answer with reality — an accountant who promises a response within 2 hours without a team or structure is lying. The ideal answer is honest: 24 business hours, with a clear channel (WhatsApp for urgent matters, email for the record).
4. Which services are included in the package — and which are billed separately?
A low monthly fee often hides “extras” charged later: defense in audits, amended filings, severance calculations, ECF, articles of incorporation, regularizations. Ask for a detailed written scope, with a list of inclusions and a price table for extras. Without that, the contract is half-baked.
5. How does tax planning work in practice?
Many accountants offer “tax planning” and deliver only a simulation spreadsheet at year-end. Ask: how often is the tax regime reviewed? Who starts the conversation — you or me? How does a regime-migration study work? The answer reveals whether the accountant acts as an advisor or merely as an executor.
6. Do you provide support in audits and tax assessments?
Every company, at some point, receives a notice from the Receita (federal revenue) or the city. The question is: does the accountant handle that defense? Charge separately? Have a partner tax lawyer? Companies that discover “this isn’t included” in the middle of an audit lose critical time and pay more.
7. What is the billing model — fixed, variable, by revenue?
There are three main models: a fixed monthly fee, a fee based on the number of employees, and a fee based on revenue brackets. Each has a trade-off. The important thing is to understand beforehand how your bill will grow as the company grows — because the first year’s fee is often not the second year’s.
8. What systems and tools do you use? Do I need to buy anything?
Ask about the accounting software used and whether there are additional integration costs. Ask about the client portal — does one exist? Is it just email? Is there access for you to view tax forms, statements, and trial balances? The level of tools reflects the size of the firm’s structure.
9. How is the transition handled if I’m coming from another accountant?
This question serves two purposes: (1) it reveals whether the accountant has a structured process for taking on a migrating company — a document checklist, deadlines, validation; (2) it signals to your current accountant that you’re doing this the right way. An accountant who says “leave it with me, no worries” without detailing the process usually improvises.
10. Can I speak with 2 or 3 of your clients of the same size?
The most uncomfortable question — and the most revealing. A confident accountant offers up clients for you to call. An insecure one reacts with discomfort. You don’t need a formal reference — just a nod that you’d like to understand, through other voices, what it’s like to work with them. A 10-minute conversation with 2 clients saves months of discovery.
What to do with the answers
Write everything down during the interview. At home, reread it: was any answer vague? Did any promise seem too big? Was any topic avoided?
If more than 2 of those answers left you in doubt, schedule a second conversation before committing. If even in the second conversation the answers remain hazy, the signal is clear: this is not the right accountant.
VMAHUB conducts this interview from the business owner’s point of view. If you’re in the process of switching, or hiring for the first time, talk to us on WhatsApp +55 11 91568-5570 — our advisor will explain how our reverse qualification interview works, in which we’re the ones showing the answers before you even need to ask.
Next steps
Explore more advisory content on accounting at /naprática.
Before your next meeting with a candidate accountant, also read: How to switch accountants without trouble, Documents to migrate accountants, and How switching accountants affects your company’s bookkeeping. And once you’ve decided, see our options at /trocar-contador.
Vivian Sampaio is an Accountant, Lawyer, and founder of VMAHUB, with more than 26 years of experience in accounting and tax law.