How to choose the CPA?

Performance Parameter of CPA


Lead time to start audit work

  • If the audit staff of the CPA follow up your case long (2-3 weeks) after the submission of the audit documentation, the CPA may be out of manpower for handling your case and other cases. You may face a penalty for expired tax returns if there is a delay in document complements.

Completion time for Audit

  • The following factors affecting the time frame for audit assignment:
  • Complexity and Risk of Audit
  • Correctness, Clarity and Completeness of the transaction accounts and its running system
  • Clients’ support (e.g. Complete audit submission by the clients)
  • Manpower of the CPA and hence its efficiency

It is necessary for CPA to consider manpower and time needed in collecting complete audit documents from clients to arrange a reasonable audit assignment cycle.

Staff stability

  • Stability of the audit staff directly affects the quality of services
  • Consideration from the perspective of the client reduces the time frame in learning and meeting their requirement. It allows more tailor-made audit services.
  • Staff mobility (especially during auditing) may delay the audit assignment, and hence auditing and tax returns are unable to meet the deadline.