---
title: "Accounting firms: collecting fees for exceptional assignments"
canonical: https://www.billabex.com/en/blog/accounting-firm-exceptional-assignment-fees/
lang: en
alternate: https://www.billabex.com/fr/blog/cabinet-comptable-honoraires-missions-exceptionnelles.md
alternates:
  fr: https://www.billabex.com/fr/blog/cabinet-comptable-honoraires-missions-exceptionnelles.md
  en: https://www.billabex.com/en/blog/accounting-firm-exceptional-assignment-fees.md
  de: https://www.billabex.com/de/blog/steuerkanzlei-honorare-fuer-aussergewoehnliche-leistungen.md
  es: https://www.billabex.com/es/blog/despacho-contable-cobrar-honorarios-trabajos-extraordinarios.md
  it: https://www.billabex.com/it/blog/studio-contabile-incassare-compensi-incarichi-straordinari.md
  nl: https://www.billabex.com/nl/blog/administratiekantoor-honoraria-bijzondere-opdrachten.md
  pl: https://www.billabex.com/pl/blog/biuro-rachunkowe-wynagrodzenie-za-dodatkowe-zlecenia.md
  pt: https://www.billabex.com/pt/blog/gabinete-contabilidade-honorarios-trabalhos-extraordinarios.md
updated: 2026-11-09
index: https://www.billabex.com/llms.txt
---

# Accounting firms: collecting fees for exceptional assignments

A business owner asks their accountant to prepare a forecast for a bank application. A staff member completes it between tax deadlines, the partner presents it to the owner, and the invoice remains unpaid. The customer believes the work was included in the monthly fee. The firm considers it a separate assignment. The disagreement concerns the explanation of what was sold before it concerns the wording of a payment reminder.

Collecting fees for exceptional work starts when the request arrives. The record needs to connect the accepted scope, remuneration terms, work delivered and person authorised to resolve a disagreement. This article concerns a French accounting firm's own fees. It does not give that firm additional authority over its customers' receivables, and it does not treat French professional rules as rules for every European accountant.

## An unusual request is not automatically outside the fee

Review the engagement letter, appendices and agreed changes before classifying work as exceptional. A forecast, bank meeting or administrative assignment may be included, excluded or subject to a particular pricing method. The service name does not answer that question. Two customers of the same firm can have different agreements covering what appears to be the same request.

Article 151 of the decree regulating French accounting practice requires a written agreement defining the assignment and the parties' rights and obligations. The version applying since January 2023 also addresses mandates. This is a direct professional source: the collections file should connect to the engagement actually agreed, rather than merely to a time category selected in the firm's software. [Decree of 30 March 2012, Article 151](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046882378).

If the scope is unclear, the partner should resolve that point with the customer. A staff member can prepare the information but should not independently turn a question received by email into a paid order. A prompt acknowledgement can explain that the team will confirm the proposed work, fee and timetable before committing to the additional assignment.

## Explain the proposal to someone who is not an accountant

A useful proposal states what the customer will receive, which information they must provide and which responsibilities remain theirs. “Exceptional advisory assignment” explains little. “A forecast for the bank application, including an information meeting, explicit scenarios and a presentation to the owner” makes it easier to see how the work differs from recurring bookkeeping.

Explain the pricing method with the same care. The professional decree provides for fees to be agreed freely between the parties, considering the work involved, difficulty, expenses and the professional's standing. It does not establish a national price that should automatically be charged for preparing a forecast. [Professional decree, Article 158](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000025596222).

For a fixed fee, clarify useful boundaries: included versions, assumptions supplied by the customer, meetings and final deliverables. For time-based work, explain the calculation, estimate and treatment of an overrun. The purpose is to prevent surprises. An estimate should not later be described as a fixed ceiling unless that was the agreement, nor should a fixed ceiling be reinterpreted as a non-binding indication after delivery.

## Keep the assignment distinct from the monthly collection

Consider an **illustrative case**. A firm charges EUR 400 excluding VAT each month for its recurring engagement. A separate assignment is agreed at EUR 1,800 excluding VAT, with a EUR 600 deposit and a EUR 1,200 balance at the stage identified in the agreement. These figures demonstrate a workflow; they are neither recommended fees nor observations of market prices.

A successful EUR 400 monthly collection does not establish that the separate EUR 600 deposit has been paid. Track the recurring invoice, deposit invoice and final invoice as distinct items. Before requesting the remaining EUR 1,200, check the agreed trigger, issued invoice and allocation of the EUR 600 receipt. Subtracting two numbers in a commercial note does not replace that review of the actual records.

The existing guide to [tracking customer payments](https://www.billabex.com/en/blog/tracking-client-payments-with-excel-download-our-free-template/) offers a starting point for making those movements visible. In the firm's own workflow, add the exceptional assignment reference and responsible partner. Do not assume that a direct debit mandate or the recurring engagement's payment arrangements automatically authorise a new operation. Verify the scope of the authorisation before relying on it.

## Share enough evidence without opening the whole file

The person managing follow-up needs the agreement, invoice, due date and evidence that the work was delivered. They do not necessarily need the detailed forecast, the owner's personal information or every tax discussion. Provide access to the relevant evidence, with its context and owner, rather than default access to the entire professional file.

Evidence of delivery should identify what was transmitted and when. A document upload to a customer portal can be recorded, but check that the correct recipient was informed. If the customer says an explanation is still outstanding, the partner needs to determine whether that explanation is part of the assignment. A reminder should not declare the work complete while an internal question about the deliverable remains unanswered.

Unlike a one-off services relationship, an accounting engagement often continues while fees are disputed. Staff should not discover a threat to suspend work in an automated message they did not approve. Decisions about continuing professional work or handing over records require their own professional review. They should not be treated as routine consequences of an invoice crossing a follow-up threshold.

## Delegate reminders while retaining the partner's decisions

A staff member can confirm invoice receipt, provide a duplicate and ask for a payment date. The partner takes over when the customer disputes scope, price or the quality of the work. Make the division visible in the record: exact reason, amount affected, response already given and decision required. A label such as “unhappy customer” is not precise enough to determine the next appropriate action.

If additional time is approved, record the dates and amounts in a validated [payment schedule](https://www.billabex.com/en/blog/payment-schedule/). A promise to transfer funds does not close the case; the receipt must subsequently be checked and allocated. If the partner agrees a reduction, align the accounting correction with the instruction given to the person or tool managing reminders. Continuing to request the old amount after agreement undermines the firm's credibility.

The message itself can remain brief: identify the assignment and invoice, state the checked balance and ask for the missing information. The existing [invoice follow-up guidance](https://www.billabex.com/en/blog/tips-for-following-up-on-unpaid-invoices/) helps keep the tone professional. Accounting expertise does not remove the need to make the firm's own invoice understandable to its customer.

## Prepare a professional route to resolution

The national professional body directs disputes concerning engagements and fees to the competent regional council. This route should not be described as a punishment imposed on the customer. It is a possible way to resolve the disagreement, subject to the applicable process. [Contacting the French professional body about a dispute](https://www.experts-comptables.fr/rentrez-en-contact-avec-l-ordre-des-experts-comptables).

Article 159 of the same decree requires the professional to endeavour to obtain acceptance of conciliation or arbitration by the regional council president before legal action when the engagement or fees are disputed. Include that step in the decision process. [Professional decree, Article 159](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000025596222).

Check procedural costs locally. At the research date, the Bourgogne-Franche-Comté regional council published **EUR 500 in case-opening fees** for its conciliation procedure. That amount describes the regional process, not a national tariff or a charge automatically recoverable from the customer. [Bourgogne-Franche-Comté conciliation arrangements](https://bfc.experts-comptables.fr/clients-ou-futurs-clients/le-reglement-des-litiges).

A well-prepared file primarily saves reconstruction work: the agreement, delivery, invoices, receipts, reservations and proposed solutions remain available. To delegate fee follow-up while bringing decisions back to the responsible partner, explore the [Billabex agent](https://www.billabex.com/en/product/agent/). The accounting firm retains its professional obligations and responsibility for deciding how the disagreement should be handled.