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handInterviewing Checklist for Accountants and Bookkeepers

provided by Alan R. Graham
Senior Investigative Auditor
U.S. Treasury Department
Bureau of Alcohol, Tobacco, and Firearms

1. Are you a Certified Public Accountant or a Public Accountant?

2. What is your education, training, and work experience?

3. How long have you been practicing accounting?

4. How long have you had the subject as a client?

5. How did you obtain the subject as a client?

6. Describe, in detail, the work that you do for your clients?

7. What is your fee for your services and have you been paid?

8. How would you describe your client's financial condition for:

a. Business

b. Personal

9. Was the business operating at a profit or loss?

10. What was the net worth of the business; assets less liabilities?

11. Was the business solvent? Always solvent?

12. Who do you deal with when performing your accounting services?

13. Describe the subject's books and records.

14. Do you audit the subject's financial records or just provide a compilation statement?

15. Identify the subject's business and personal:

a. Banks

b. Insurance companies

c. Suppliers/creditors

16. Do you have Federal/State Income Tax Returns on the subject?

a. Business and personal

b. What years?

17. Who prepares these returns?

18. Do you prepare any sales and use returns?

19. Do you maintain a working file for your client which might contain: workpapers, correspondence, letters/memos, etc.?

20. Did the subject display any unusual activity before or after the fire?

21. Did you assist in the preparation of the insurance claim or have any input in its submission?

22. Did the subject ever discuss filing for bankruptcy?

23. Did you ever prepare sales and income projections for your client? (If so, obtain details as to the purpose for the projections.)

24. What is the subject's outstanding loan balance(s)?

a. Business and personal

b. Did you prepare/provide any data for these loans?

c. What bank(s) are the loans with and what is the loan amount, terms, status, etc.

d. Are all loans current?

25. Provide a list of all records/files that are currently in your possession that pertain to the subject.

reprinted by permission

 
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