Accountants: what to check before you hire one
Accountants prepare tax returns, annual accounts and audits, yet the rules on who may use the title differ sharply between countries. Here is what each market licenses, which registers to search and how Top8Reviews assesses accountancy firms.
- Markets
- US · UK · UAE & GCC
- Criteria
- 6 (v1.0)
- Official sources
- 14
- Reviewed
- October 2026
What accountants do
People hire accountants when the stakes of getting a number wrong rise: a first self-employed tax return, a limited company's year-end accounts, a statutory audit demanded by law or by shareholders, or a dispute with the tax authority. The work ranges from routine compliance to advice on structure and funding. What separates a capable firm from a weak one is rarely the software it uses. It is whether the person signing the work holds the credential that job legally requires, whether fees and scope are fixed in writing, and whether the firm meets deadlines without being chased.
Market rules differ more than most buyers expect. In the UK the word accountant is not protected by law, so professional body membership and anti-money laundering supervision carry the weight. In the US, Certified Public Accountants are licensed by state boards, and tax representation rights depend on the credential the Internal Revenue Service (IRS) recognises. In the UAE, a 2023 decree-law licenses Chartered Accountants for audit and assurance, while the Federal Tax Authority keeps its own register of tax agents. We therefore give credentials the largest share of each assessment.
Preparing and filing returns for the self-employed, landlords and people with investment or overseas income, with the supporting calculations and payment dates.
Year-end financial statements for companies and partnerships, plus the related filings with the tax authority and the company registry.
An independent opinion on a company's financial statements, which only an eligible, registered auditor or licensed audit firm may give where the law requires one.
Corporation tax, corporate tax and value added tax (VAT) registrations, returns and deadlines, often handled alongside the annual accounts.
Dealing with the tax authority for a client during an enquiry, audit or appeal, within the representation rights the adviser actually holds.
Monthly or quarterly figures, cash-flow forecasts and advice on structure, funding or succession, usually priced separately from compliance work.
What to check in your market
Rules differ by country. Choose a market to see the licences, registers and complaint routes that apply there.
United States
A Certified Public Accountant (CPA) is licensed by a state board of accountancy after passing the Uniform CPA Examination and meeting education, experience and character rules. For tax work the Internal Revenue Service (IRS) sets a second layer. Anyone paid to prepare federal returns needs a Preparer Tax Identification Number (PTIN), but a PTIN alone is not a credential. CPAs, enrolled agents and attorneys have unlimited rights to represent clients before the IRS. Annual Filing Season Program participants have limited rights, and preparers with only a PTIN have none for returns filed after 2015.
Look up a CPA's licence through the National Association of State Boards of Accountancy (NASBA) CPAverify search, choosing the state where the CPA practises.
ald.nasba.orgSearch the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to confirm a preparer's credential or Annual Filing Season Program record.
irs.treasury.govIf you may need help with an IRS audit, collection case or appeal, confirm the adviser is a CPA, enrolled agent or attorney before engaging them.
irs.gov
Report fraud or misconduct by a paid preparer to the IRS on Form 14157, Return Preparer Complaint. Concerns about a CPA's professional conduct go to the state board that issued the licence. California's board, for example, can discipline licensees for negligence or fraud but cannot regulate fees, which it treats as civil matters for the courts or arbitration.
United Kingdom
The title accountant is not protected by UK law, so anyone may use it. The useful tests are membership of a professional body, such as the Institute of Chartered Accountants in England and Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA), the Chartered Institute of Management Accountants (CIMA) or the Institute of Chartered Accountants of Scotland (ICAS), and anti-money laundering (AML) supervision by a professional body or HM Revenue & Customs (HMRC). Statutory audits need an auditor eligible under a recognised supervisory body's rules. HMRC's standard for agents sets the conduct it expects from anyone acting for a taxpayer.
Ask which professional body the accountant belongs to, then confirm the membership in that body's own online directory rather than relying on a logo.
british-business-bank.co.ukAsk who supervises the firm for anti-money laundering. It should be a professional body on the government's list, or HMRC for firms outside one.
gov.ukBefore appointing auditors, search the Register of Statutory Auditors for the audit firm and note which recognised supervisory body registers it.
auditregister.org.ukTest whether your company needs an audit at all, because the size thresholds for audit exemption rose for financial years beginning on or after 6 April 2025.
gov.ukAgree fees and scope in writing before work starts, and refuse any request to hand over your own HMRC sign-in details.
gov.uk
Put the complaint to the firm in writing first; ICAEW, for instance, asks complainants to give the accountant 28 days to reply. Professional bodies investigate misconduct by members but not fee or contract disputes, and ICAEW runs no general compensation scheme, so money claims go to the courts. HMRC can restrict or act against agents who fall below its standard.
UAE & GCC
In the UAE, Federal Decree-Law No. (41) of 2023 regulates the accounting and auditing profession, whose scope is auditing and reviewing financial information and statements plus related assurance services. Only a person licensed by the Ministry of Economy and Tourism may use the designation Chartered Accountant, and licensed firms must hold professional liability insurance. Tax representation is a separate track: the Federal Tax Authority (FTA) keeps a public register of tax agents. Entities in the Dubai International Financial Centre (DIFC) can also use the Dubai Financial Services Authority (DFSA) register, which lists registered auditors.
Search the FTA's Registered Tax Agents list by name before appointing anyone to handle VAT or corporate tax matters with the FTA for your business.
tax.gov.aeAsk the audit firm for its Ministry professional licence. The law requires audit reports to show the Chartered Accountant's name and licence number alongside the firm's.
moet.gov.aeFor a DIFC entity, search the DFSA Public Register, which lists registered auditors and accounting firms supervised there for anti-money laundering.
dfsa.ae
Under the 2023 decree-law, complaints about Chartered Accountants and accounting firms go to the Ministry, which refers them to its Professional Compliance Committee. Sanctions range from a written notice and fines of AED 10,000–1,000,000 to suspension or cancellation of the licence. Anyone harmed by a firm's services may also claim civil remedy through the courts. DIFC firms can be raised through the DFSA's complaints portal.
How we assess accountants
These are the editorial criteria behind every accountant we rank, with the weight each carries in the editorial score. The editorial score makes up 60% of a ranking and adjusted customer ratings the other 40%, as set out in how we rank.
| Criterion | Weight | What we look at | Evidence we accept |
|---|---|---|---|
| Qualifications and licences | 30% | Whether the people doing the work hold the credential the job needs: professional body membership, a state CPA licence, audit eligibility or FTA tax agent status. Weighted highest because the bare title is often unprotected. | Register and directory entries matched to named staff, the confirmed AML supervisor, and audit or tax agent registrations checked with the issuing body. |
| Technical accuracy | 20% | Accuracy of returns and accounts, command of recent rule changes and sound handling of complex matters such as group structures, overseas income or tax enquiries. | Professional body disciplinary records, documented review procedures, published technical guidance and outcomes clients describe in their reviews. |
| Deadlines and continuity | 15% | A record of filing on time, cover when a key person is absent, and an orderly handover of records when a client leaves. | Client accounts of late filings or penalties, the firm's stated filing calendar, team size and documented continuity arrangements. |
| Fees and scope in writing | 15% | Whether fees, scope and exclusions are set out in an engagement letter before work begins, and whether extra charges are explained in advance. | Published price guides or sample engagement letters, written terms for additional work, and how fee changes are notified. |
| Responsiveness | 10% | How quickly and plainly the firm answers questions, explains tax positions and keeps clients informed while an enquiry is open. | Customer reviews, stated response times, a named contact and a written complaints procedure. |
| Client data and access | 10% | How the firm protects financial records and online tax accounts, using its own agent access rather than a client's sign-in details. | A written data-handling policy, use of agent services instead of shared passwords, and any reported data incidents. |
Before you hire
Questions to ask
- Which professional body or state board licenses the person who will actually work on my file?
- Who supervises your firm for anti-money laundering, and can I see the registration?
- Does my company need an audit this year, and is your firm eligible to sign one?
- What exactly does the quoted fee cover, and how are extra hours or tax enquiries charged?
- Can you represent me if the tax authority opens an enquiry, audit or appeal?
- Which deadlines will you track for me, and who pays a penalty caused by your error?
- Do you hold professional indemnity insurance, and what work does it cover?
Red flags
- Asks for your personal tax account username and password instead of using the authority's agent access.
- Cannot name a professional body, state board or tax agent registration you can verify yourself.
- Promises a specific refund or tax saving before seeing your records.
- Will not put fees, scope and exclusions in writing before starting work.
- Offers to sign an audit report without appearing on the relevant audit register or holding a Ministry licence.
- Uses chartered or certified titles that do not match any entry in the body's own directory.
How pricing works
Accountancy fees track the work involved, the state of the client's records and the risk the firm takes on. A single personal return is often quoted as a fixed fee, while year-end accounts, audits and advisory projects are priced on estimated hours, transaction volumes and the complexity of the business. A low headline price can leave out bookkeeping corrections, registry filings or help with a tax enquiry, which are then billed separately. Ask for the scope and exclusions in writing and compare quotes on identical work rather than on the monthly figure alone.
- Fixed fee per return
- Common for personal returns and simple company accounts; check which income types, schedules and filings fall outside the price.
- Monthly retainer
- Spreads annual compliance and routine advice across the year; read what is capped and what triggers extra charges.
- Time-based billing
- Used for audits, enquiries and advisory projects with uncertain scope; ask for an estimate and an agreed ceiling.
- Bundled with bookkeeping
- Combines record-keeping, returns and accounts for small firms; compare the included transaction volume with your real activity.
Top 8 accountants
Rankings for this category are being researched market by market. Each one will publish when enough businesses pass the eligibility checks and an editor has approved the assessment. A list is never padded to reach eight.
Questions about accountants
Is an accountant the same as a chartered or certified accountant?
Not necessarily. In the UK anyone may call themselves an accountant, while chartered and certified titles signal membership of bodies such as ICAEW, ICAS, ACCA or CIMA, which set exams and discipline members. In the US the protected credential is the state-issued CPA licence. In the UAE, the Chartered Accountant designation may only be used by someone holding a professional licence from the Ministry of Economy and Tourism.
Does my small UK company need an audit?
Possibly not. For financial years beginning on or after 6 April 2025, a private company may qualify for audit exemption if it meets at least two of three tests: turnover of no more than GBP 15 million, assets of no more than GBP 7.5 million and an average of 50 or fewer employees. Shareholders holding at least 10% can still demand an audit in writing, and some companies, such as public companies, must always have one.
Who can represent me if the IRS audits my return?
CPAs, enrolled agents and attorneys have unlimited representation rights, so they can deal with audits, payment and collection issues and appeals. Annual Filing Season Program participants can represent only clients whose returns they prepared and signed, and only before certain IRS staff. A preparer with nothing more than a PTIN cannot represent you, except for returns prepared and filed on or before 31 December 2015.
What does a registered tax agent do in the UAE?
Tax agents registered with the Federal Tax Authority (FTA) act for businesses on tax matters. The FTA publishes a searchable list showing each agent's name, agency, emirate and areas of experience, such as VAT, corporate tax or small and medium enterprises. Checking that list before signing an agreement confirms the person is registered; it does not mean the FTA recommends them.
How does Top8Reviews assess accountants?
We weight qualifications and licences at 30% because the plain title offers little assurance in some markets, then technical accuracy at 20%. Deadlines, fee transparency, responsiveness and data handling make up the rest. Editorial assessments are kept separate from customer reviews, and no firm can pay to change its position.
Sources
Official sources behind this page, checked in October 2026.
- CPAverify Public SearchNational Association of State Boards of AccountancyUS
- Directory of Federal Tax Return Preparers with Credentials and Select QualificationsInternal Revenue ServiceUS
- Understanding tax return preparer credentials and qualificationsInternal Revenue ServiceUS
- Tax return preparer misconductInternal Revenue ServiceUS
- Complain About a LicenseeCalifornia Board of AccountancyUS
- Beware taking advice from an unqualified accountantBritish Business BankUK
- Check if you need to register for money laundering supervision if you're an accountancy service providerHM Revenue & CustomsUK
- Register of Statutory AuditorsAudit Register (administered by ICAEW for the Recognised Supervisory Bodies)UK
- Audit exemption for private limited companiesGOV.UKUK
- The HMRC standard for agentsHM Revenue & CustomsUK
- How to make a complaintICAEWUK
- Registered Tax AgentsFederal Tax AuthorityUAE & GCC
- Auditors Legislations (including Federal Decree Law No. (41) of 2023 Concerning the Regulation of the Accounting and Auditing Profession)Ministry of Economy & TourismUAE & GCC
- Public Register: FirmsDubai Financial Services AuthorityUAE & GCC