This question comes up again and again: value pricing or hourly billing in a CPA practice. Here is an article comparing the two by Lisa Tierney and posted by Terri Eyden in AccountingWeb:

http://www.accountingweb.com/article/value-based-pricing-good-idea-professional-services-firms/222837

I have pretty much decided on a combination of fixed fee billing for tax return preparation and a form of value billing for most other services (such as meetings and other consulting services). Everyone has to look to themselves to determine what is right for their practice, but remember there are only so many hours in a day and and hourly billing puts a limit on your total earning power.

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