One-Off Accounting Services: Formats and When They Make Sense

Typical one-off tasks

• annual financial statements — no later than 1 March (para. 7 of Regulation No. 3567);
• an individual's tax declaration — by 1 April (Art. 397 of the Tax Code);
• amended returns: if filed before the payment deadline — no liability; after the deadline but before the error is discovered — provided the tax and late-payment interest are paid (Art. 82);
• restoring accounting records for past periods;
• preparing for a tax inspection.

Which tasks are handled one-off

Preparing and filing reporting for a period, checking forms already filed, analysing a disputed transaction, calculating the tax burden when changing regime.

This also includes restoring accounting for a specific period and preparing a response to a tax authority request.

• preparing reporting for a period
• checking filed forms
• analysing a disputed transaction
• calculating the burden when changing regime
• restoring accounting for a period
• responding to a tax authority request

When the one-off format works

When the accounting is generally being kept, but help is needed in a particular area or an expert assessment is required. It also suits companies with an in-house accountant who needs a second opinion.

One-off work does not require a long immersion: we receive the documents, complete the task and hand over the result with explanations.

When regular bookkeeping is better

If accounting is not kept systematically, one-off help turns into endless restoration. Each period has to be reassembled from scratch, and in total this costs more than ongoing support.

The regular format is also preferable with a large number of transactions, hired employees and work with value added tax.

How we work

We clarify the task, request the documents, assess the scope and quote the cost before starting. The result is the completed task with explanations of what was done and what to watch out for.

Leader Audit has been operating for thirteen years and has carried out more than 220 audits, so one-off work with us always comes with a risk assessment.

When a one-off task saves money and when it doesn't

The one-off format works well where the task has clear boundaries: closing a period, preparing a single report, checking the calculation for a specific transaction, putting a set of documents in order before an inspection.

If requests recur every month, however, one-off work costs more than ongoing support: each time the specialist has to get to grips with your situation and dig out the documents again.

What we do before starting one-off work

First we clarify the goal: what the output should be and who you are showing it to — a bank, a partner, a regulator or yourself for a decision.

Then we look at the source data. Sometimes it turns out that the stated task cannot be done correctly without a preliminary step, and we say so honestly before starting, not halfway through.

• setting the goal and the format of the result
• checking that the source documents are complete
• estimating effort and timing
• fixing the scope of work

How one-off work turns into order

After a one-off task we usually leave a short list of recommendations: which documents to collect regularly, where the bottleneck in your accounting set-up is, what to check every quarter.

This is enough for the business to keep its own books going forward and to turn to a specialist selectively — for a check-up rather than a rescue.

The most common one-off requests

Closing a period and preparing reporting, resolving discrepancies in settlements with a counterparty, checking how a major transaction was recorded, putting documents in order before an inspection.

A separate group is preparing data for a bank or partner, when a clear and supported picture is needed for a specific period rather than a full annual cycle.

• closing a period and preparing reporting
• resolving discrepancies with counterparties
• checking how a major transaction was recorded
• preparing documents for an inspection
• preparing data for a bank or partner