Sample Change Order

BY RONALD J. BAKER

Editor's note: This is a Web-exclusive sidebar for "Pricing on Purpose: How to Implement Value Pricing in Your Firm."

 

Client:

Date:

Project description and scope of services [and estimated completion date, if appropriate]:

________________________________________________________

__________________________________________________________

Price:  $_____________

We believe it is our responsibility to exceed your expectations. This Change Order is being prepared because the above project was not anticipated in our original Fixed Price Agreement, dated xx/xx/xx. The price for the above project has been mutually agreed upon by XYZ, Inc. and ABC, CPAs. It is our goal to ensure that XYZ is never surprised by the price for any ABC service, and therefore we have adopted the Change Order Policy. The price above is due and payable upon completion of the project described [or, payable upfront, if agreed upon, or in installments, etc., whatever you and the client agree to].

If you agree with the above project description and the price, please authorize and date the Change Order below. A copy is enclosed for your records. Thank you for letting us serve you.

 

Sincerely,

Allan Somnolent, partner, ABC, CPAs

Agreed to and accepted:

 

BY:  ________________________

       Customer, president, XYZ, Inc.      

Date:  _________________________

 

SPONSORED REPORT

Questions to ask before committing to the cloud

Cloud computing has its pros and cons. In this report, we answer common questions CPAs may have as they consider transitioning partially or fully to the cloud.

QUIZ

News quiz: Experts offer guidance on accounting standards

Take this short quiz to see how much you know about the news, including a couple of SEC announcements, and facts cited in the guidance experts have offered on accounting standards.

CHECKLIST

Auditing risks in culture

Cultural flaws can seriously damage an organization. Here’s how internal auditors can reduce risks by embedding culture audits into existing audit programs.