Sole Practitioner Toolkit

Resources for Sole Practitioners and Small Firms

Sole practitioners and small firms do more than maintain a book of business; they must work to comply with state and federal regulations, create business plans, market their services, and protect their legal and financial interests. The PICPA understands these responsibilities and has compiled these resources to ensure that your firm is well-managed, well-respected, and prepared for the future.

  1. Strategy & Planning
  2. Firm name, structure, license requirements, CPA Law, NASBA, Mobility Map

  3. Build Your Practice
  4. What’s your firm’s technical niche? How will you manage client relationships? How much do you expect to spend and earn? What are the tax implications for your business structure? How can you protect your business? Set your goals and get your plan in writing.

  5. Peer Review
  6. If your firm performs attest work it may be required to enroll and undergo a peer review. Peer review is a statutory requirement in 55 licensing jurisdictions, including Pennsylvania, and is an AICPA member requirement.

  7. Quality Control and Monitoring
  8. Firms with A&A practices are required to establish and maintain a system of quality control, including a written quality control document.    

  1. Develop Your Staff
  2. Checklists, performance measurement plans, per diem assistance, and guidance

  3. Client Communications & Marketing
  4. When a potential client searches your name, what would you like to appear? A nondescript listing, or a well-organized website that presents your firm’s services and credentials according to your vision?

  5. Succession Planning
  6. A succession plan for your business means a better financial proposition and reduced emotional stress for you, your partners, and your family.

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