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Before you appoint an accountant

Before you engage

Named person on the registerSearch the individual who will sign your work — not only the company name.
Practising certificatePublic-practice members of ICAEW, ACCA, ICAS, CAI and AAT need a current practising certificate. Membership letters alone are not enough.
AML supervisorEvery accountancy service provider must be supervised — usually by their body, otherwise by HMRC. Unsupervised practice is a criminal offence.
Professional indemnityAsk that they hold PI at their body’s minimum. No insurance means no money behind a mistake.
Written engagement letterIt should name the filings (accounts, CT600, VAT, payroll, MTD) and what is extra.
Audit is reservedCompanies House SIC “accounting and auditing activities” is a classification, not a registered-auditor licence.

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