Step 2 — Hold the incumbent meeting

Ask: what is included; what has been implemented; which recommendations were declined or delayed; what needs different expertise; and what can be improved within the current relationship?

Bring the engagement letter, current business plan and an issue list. Ask for a written response on the highest-priority decisions rather than a defensive general debate about whether the accountant is “proactive”.

For an agency owner, first confirm the legal and tax structure: an eligible LLC can be taxed as an S corporation, so a comparison framed as “LLC versus S corp” may be incomplete. IRS — Entities 3: LLC tax classification

Output: a coverage map showing included, completed, excluded, unresolved and irrelevant items. If an improved scope answers the need, stop the broad search and agree delivery dates.