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Fees and charge out rates

A collection of resources on fees and charge-out rates in the accountancy profession.

Featured book

Bill what you're worth
(AICPA, 2016)
This book explains common pricing methods and methodologies and how to discuss pricing with clients. It also offers advice on how to motivate employees to bill what they're worth.

Contact the Library to borrow this book.

Featured article

The accountant's guide to fees and billing
Collection of articles on charging, communicating and justifying fees to your clients.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Upselling client advisory services: Beyond the buzzwords

Article considering whether accounting firms can potentially upsell more services, and whether upselling client advisory services is needed to be competitive. Advice is given on the best timing for switching clients to a new fee structure.

8 insights from top-performing client advisory services (CAS) practices

Insights from US accounting practices on how to choose both clients and software programs with an eye to efficiency and repeatability. Successful CAS practices often bill for services differently, such as offering clients a 'menu' of service options.

Q&A: Price-sensitivity training

To charge effectively, accountancy firms first need to determine their client's price sensitivity. In a Q&A session with the Journal of Accountancy, value-billing expert Ron Baker explains how to go about this.

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Useful links


Code of Ethics
Fees and other types of remuneration are covered in Part B Section 240.

Fee breakdown information
A worked example of a fee breakdown table.

Fees and charge-out rates
Advice on improving recovery rates in your firm.

Fee disputes
The most common types of fee disputes and how to resolve them.


Audit fees and surveys
Collection of surveys to help you follow changes in the audit sector.

Insolvency practitioner fees: a review (GOV.UK)
Research paper on fees and charge-out rates commissioned by the Insolvency Service. Examines the current UK regime governing fees for insolvency practitioners. Published in 2014.

Global SMP Business Model Survey (ACCA)
A 2015 survey looking at the value-added services professional accountants provide to SMEs, including the range of services offered and pricing strategies.

IFAC Global SMP Survey: 2018 summary
Annual survey of small and medium-sized practices (SMPs) around the world with data on SMP performance and changes in client revenue.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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