For CPAs and Tax Professionals

When your small-business clients push year-end into overtime.

A large share of Branch and Ledger's engagements come through CPA referrals. Not because we are a bookkeeping vendor, but because our work makes yours faster and cheaper at deadline. We handle the bookkeeping. You handle the tax. Files that used to eat weeks of year-end hours close in days.

No. 01 Pattern The file we keep seeing

The small-business file that always pushes deadline.

You already know the shape. The client hired a bookkeeper who handled the easy categorization, but the parts that matter for tax are the parts they never touched. By the time the packet gets to you, half the year-end work is bookkeeping in tax clothing.

Pattern 01

Bank feeds categorized on autopilot

Transactions coded by rule, not by review. Guesses in expense categories. Owner personal spending mixed in with business. You have to unwind the P&L before you can trust a single line of it.

Pattern 02

Reconciliations skipped or partial

Bank recs stopped six months ago. Credit card accounts never balanced. Loan balances rolling forward with no interest split. You start every return with a reconciliation you were not scoped for.

Pattern 03

Prior-period adjustments never get made

Your prior-year adjusting entries get booked, then never followed up. Retained earnings never quite ties to the return you filed. Same conversation next March.

Pattern 04

1099s prepared at the last minute

Vendor W-9s missing. Contractor payments miscoded across the year. 1099-NEC prep turns into a January scramble that lands on your desk instead of being handled at the source.

Pattern 05

Owner activity mixed with business

Draws, personal purchases, and reimbursements all running through the business account. Distributions coded as expenses. Equity nobody can explain. You end up reclassifying entries at tax-preparer rates.

Pattern 06

Same conversation every March

You flag the same issues year after year. The bookkeeper acknowledges them and does not fix them. You end up doing bookkeeping work at tax-preparer rates because there is nobody else to do it.

No. 02 Roles How we split the work

We stay in our lane. Never yours.

Bookkeeping and tax are two different disciplines, and a good referral relationship depends on both parties respecting the split. We do not file returns, offer tax planning, or advise on tax strategy with clients. We hand off. That is the deal.

What you get in return is a bookkeeping partner who delivers files in the shape you want to receive them, with the judgment calls documented so nothing has to be guessed later.

  • 01
    What we do Cleanup, monthly bookkeeping, historical reconciliations, chart-of-accounts rebuilds, balance sheet and equity cleanup, 1099 prep, year-end packet delivery.
  • 02
    What we do not do Tax filing, tax planning, tax advisory, IRS correspondence, tax-strategy conversations with clients. Those all route to you.
  • 03
    How we communicate Direct with you throughout the year, not just at deadline. Material adjustments flagged in real time. Questions answered by email within one business day.
No. 03 Deliverables What lands on your desk

Files that are actually ready for you.

Year-end packets go out in the shape you want to receive them. If you prefer adjusting entries pre-booked, we book them. If you prefer them flagged for your review, we flag them. The goal is that when the file arrives, the return is a return, not another round of bookkeeping.

No. Item What you get
01
Trial balance tied to source
Every account tied to a real source document. No plugs, no force-balances, no unexplained retained-earnings movements between years.
02
Reconciled cash, credit, and loan
Bank, credit card, and loan accounts reconciled to statements through the closing period. Uncleared items documented.
03
Balance sheet cleaned
Every asset and liability account reviewed and tied out. Stale balances resolved, accruals booked, prior-period adjustments carried in and documented.
04
Equity organized
Owner contributions and distributions properly recorded. Multi-member equity split by partner. Retained earnings reconciled to the prior filed return.
05
Revenue and expense categorized cleanly
Categorization reviewed against source. Owner personal spending removed from the business P&L. Meals, travel, and vehicle activity split into tax-relevant categories where the client tracks them that way.
06
Vendor 1099s prepared
1099-eligible payments identified, W-9s collected, forms drafted for your review or filing depending on your preference.
07
Adjusting entries handled your way
Pre-booked with a note, or flagged for your review, based on how your firm prefers to work. We follow your lead.
08
Notes on every judgment call
Anywhere we made a bookkeeping call that could affect your tax treatment, we document it. Nothing has to be guessed later.
No. 04 Relationship How we work with your firm

Informal, mutual, and diagnostic-first.

We do not do formal fee-sharing arrangements. The relationship is that we do good work, we stay in our lane, and referrals flow both ways when they make sense. That has worked for the CPA relationships we already have, and it keeps things clean.

The one part worth flagging: every new client engagement starts with a paid diagnostic scope before we commit to cleanup or ongoing work. That protects the referral. We do not take on files we cannot actually improve, so you never refer someone into a bad fit.

  • A.
    No fee-sharing, no contracts The relationship is informal. Referrals flow when they make sense. No paperwork, no expectations of exclusivity.
  • B.
    Diagnostic-first protects the referral Every new engagement begins with a paid diagnostic. We say no to clients we cannot help, so the referrals you send us do not come back to you as complaints.
  • C.
    Reciprocal referrals welcome We hear from prospects who need a CPA and would rather send them to someone we trust than a name pulled from a search result.
  • D.
    You stay the primary relationship We never solicit tax work from your clients. Financial planning, entity questions, or anything advisory routes back to you.
Ready when you are

Thirty minutes. No pitch, no paperwork.

We will talk about your practice, what you are seeing on small-business returns, and how a referral relationship might work. If nothing comes of it, no hard feelings. If something does, we start with one client and see how it goes.

Book a call to discuss referrals