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You want someone who's involved. I've done accounting work for years and worked with many CPAs. The ones I liked were more active - periodically reviewed their client's files for accuracy and were proactive on tax planning often holding Q4 meetings to preview financials to make sure there were no surprises. In accounting there's black and white issues, and some "gray" issues. The good CPAs insist their clients play by the rules if things are black and white, and will explain the gray issues and the consequences of the chosen path.
The ones I didn't like would happily crank out a tax return on a client generated QuickBooks P&L without ever reviewing the file, GL, or anything else. Business dinner at Chuck E Cheese on the company credit card? No problem! Often their attitude is that they're working off of client supplied information so it's not their responsibility to dig any deeper.
In the end, referrals, keeping the above in mind, are the way to go. But be careful. Some people LIKE that their CPAs don't care so be sure to understand WHY they think their CPA is a good choice before signing up.
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Lee
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