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A merger or acquisition is a reason to reassess your accounting relationship—not proof that service will improve or decline. Decide whether to stay by checking who will do and review your work, whether the successor has the right expertise and capacity, whether communication and safeguards remain workable, and whether the scope and fees still suit you.
Start by finding out what changed
A new name or owner does not tell you who is responsible for your engagement. Ask the successor firm to explain whether the transaction changed the legal entity, your engagement team, office, systems, engagement terms, or service scope. Request the name of the person accountable for your work and the person to contact for routine questions.
If your needs involve specialized tax, audit, industry, or advisory work, ask which professionals will handle it, who will review it, and what backup capacity is available. AICPA Insurance Programs identifies staff qualifications and retention, client and service fit, technology, reputation, transition support, terms, and cultural fit as relevant practice-evaluation areas (AICPA Insurance Programs: Acquisition Risk for CPA Firms; Is Buying an Accounting Practice Right for You?). For you, the practical question is whether the actual team can deliver your work reliably.
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Ask for a written transition plan that identifies dates and responsibilities for engagement-letter changes, portal or system changes, document requests, tax or reporting deadlines, and billing. Confirm whether your usual partner or manager remains involved, who reviews the work, how to reach the team, and what response time to expect.
Then assess whether the process works in practice. Extra handoffs, an inaccessible portal, slower answers, changed office access, or confusing document requests can make a technically capable firm difficult to use. The Journal of Accountancy has emphasized communication and convenience during accounting-practice transitions (How to keep clients after an accounting practice sale).
Assess expertise, capacity, and risk fit
Ask how the firm determined it can continue your engagement under its client acceptance and continuance process. For specialized work, ask about the responsible professionals’ relevant experience and how the engagement will be supervised. Do not assume a larger combined firm is automatically better qualified for your particular needs; assess the named team and whether it has capacity when you need service.
For audit or other attest work, ask whether the transaction introduced new affiliates, business relationships, or services that required a conflict or independence review. Professional guidance on post-transaction risk management discusses screening engagements for acceptance, competence, risk, and independence considerations (Journal of Accountancy: Managing liability risk after a merger or acquisition).
Compare the engagement scope and fees in writing
Before accepting changed terms or allowing work to proceed under them, request the new engagement letter or a written fee proposal. Compare the actual deliverables, exclusions, your responsibilities, deadlines, access to advice, staffing, fee basis, and circumstances that trigger extra charges. Ask the firm to explain what changed and why. A lower fee may come with less work; a higher fee may reflect expanded service or a changed pricing model. Compare the total scope and service level, not just the headline amount. AICPA practice-evaluation guidance includes price and terms among the factors to review (AICPA Insurance Programs: Is Buying an Accounting Practice Right for You?).
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Ask how sensitive data and records will be handled
Ask which systems will store or transmit your financial, payroll, tax, and personal information, how access is controlled, and how the firm will notify you about a security incident. The successor’s systems and procedures may differ from the prior firm’s, so ask about the process rather than assuming protections carried over unchanged. AICPA Insurance Programs discusses security as part of acquisition risk management (Acquisition Risk for CPA Firms).
Also ask how you can obtain your records and deliverables if the engagement continues or ends. Client records, deliverables, and a firm’s internal working papers are not necessarily the same thing. Transfer, consent, confidentiality, retention, and access requirements depend on the service and applicable jurisdiction; do not assume that every internal workpaper belongs to you or that the successor automatically receives every file. See AICPA Insurance Programs’ guidance on working papers when a firm changes (How do I handle working papers when there are changes at the firm?).
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Compare the successor with a suitable alternative
Interview at least one other CPA firm or provider that can handle the same work. Compare equivalent scope and service levels, rather than collecting headline fee estimates that cover different deliverables.
| What to compare | Questions to ask |
|---|---|
| Scope and expertise | Are the deliverables equivalent, and does the team have experience with your services and industry? |
| People and capacity | Who leads and reviews the work, who handles routine requests, and is backup available at peak times? |
| Access and continuity | How quickly can you reach the team, and will its office, portal, or remote workflow suit you? |
| Fees and terms | What is included, how are fees calculated, and what may incur additional charges? |
| Quality and risk controls | How does the firm address competence, conflicts or independence where relevant, and information security? |
| Transition | What records, deadlines, and setup work must be coordinated, and who will manage them? |
Trust, chemistry, location, expertise, and perceived value are also relevant when choosing an accounting provider (Journal of Accountancy: Keeping It Together). The best alternative is not necessarily the largest firm or the lowest bid; it is the one that can meet your needs on clear, workable terms.
Best Value
Make the decision and plan the next step
- Stay if the successor gives clear answers, assigns a capable team with sufficient capacity, preserves practical access, addresses relevant risks, and offers written terms you accept.
- Ask for changes or clarification if the people, workflow, scope, or billing are unclear but appear fixable. Get agreed changes in writing before relying on them.
- Explore a switch if important questions go unanswered, access or service is impractical, deadlines or quality are concerning, a relevant conflict cannot be managed, or the new scope and fees no longer fit. Begin early enough to coordinate deadlines, records, and the incoming provider.
Rules for client notice, records, and firm transitions vary by state and service. AICPA & CIMA announced a temporary enforcement policy related to firm mergers and acquisitions on August 17, 2026, effective immediately until rescinded; the announcement alone does not establish the policy’s specific ethical requirements. Check the current policy text and applicable state board rules before relying on a particular obligation (AICPA & CIMA: Temporary Enforcement Policy for Firm Mergers and Acquisitions).
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