The Critical Role of Communication in the CPA-Client Relationship

Given that technical competence is a defining feature of the accounting profession, you might think its absence is what generates most client complaints. Based on our experience within the professional conduct department, however, poor communication is far more likely to be the catalyst. What we’ve observed is that when clients feel confused, surprised, ignored, or disrespected, trust erodes quickly—even if the underlying accounting work is technically sound.

Good oral and written communication is not just a “soft skill” or a matter of personal style. Rather, it is a professional obligation that sits squarely within the CPABC Code of Professional Conduct (the CPA Code). How CPAs communicate with clients—particularly during difficult conversations involving engagement/service scope or billing—has a direct impact on client satisfaction, professional risk, and the public’s confidence in the profession.

A professional obligation

The CPA Code establishes the fundamental principles of integrity and due care, objectivity, professional competence, and confidentiality,¹ which govern all aspects of professional behaviour, including communication. For example:

• Integrity requires honesty and straightforwardness. Ambiguous or evasive communication undermines this principle;
• Professional competence and due care require that information be conveyed clearly and accurately so clients can make informed decisions; and
• Professional behaviour requires CPAs to act in a manner consistent with the reputation of the profession, including respectful and timely communication.

A failure to communicate

Many client complaints arise from misunderstandings about:

• The range of services being provided;
• Expectations regarding the timing and/or extent of the completed work, product, or service;
• Fees (particularly when they exceed expectations without prior discussion); and
• Deadlines or responsibilities.

Others arise from matters of tone, attention, and timeliness, such as:

• Communications interpreted as abrupt, dismissive, or defensive;
• Concerns left unaddressed; and
• Unanswered messages.

Communication breakdowns like these create a negative client experience that can override even the highest-quality technical work. Once trust is lost, clients are more likely to escalate concerns to the regulator rather than try for a resolution directly.

Best practices

Combining oral and written communication

Oral communication and written communication both play essential roles in managing client relationships and meeting professional obligations.

Oral communication should be used to discuss issues. Meetings, telephone calls, and video conferences facilitate two-way dialogue and make it easier to provide clarification and ensure mutual understanding. Tone, pacing, and the ability to respond in real time are particularly important when discussing complex or sensitive matters.

Written communication should be used to confirm understanding. Engagement letters, emails, and reports provide clarity with documentation and should be used to reinforce, not replace, meaningful discussion. Poorly drafted or hastily sent emails and electronic messages—especially via text—are a frequent source of misunderstanding and complaints.

Hitting pause

In the November/December 2017 issue of CPABC in Focus,² we identified email as one of the most common sources of professional risk. Since then, the increasing use of instant messaging has only compounded the problem. Many client complaints to CPABC include copies of messages that seem to have been written without sufficient thought.

The dangers of hastily sent messages include:

• Being reactive: Knee-jerk reactions are rarely productive;
• Misinterpreted tone: Messages can easily appear abrupt or dismissive, thereby escalating conflict; and
• Confidentiality risks: Rushed messages increase the likelihood of errors in recipients or content.

It is especially important to remember that emails and texts are discoverable and may be reviewed by regulators or courts. From a CPA Code perspective, carelessly communicated messages can undermine integrity, confidentiality, and professional behaviour.

Best practices include:

• Drafting and proofreading (with your undivided attention) messages before sending so that you can correct reactive messaging and catch typos and errors stemming from autocorrect and auto-completion;
• Complementing emails on complex or sensitive topics with oral communications;
• Being thoughtful when copying others on emails and questioning the appropriateness of using the “reply all” function;
• Being careful with attachments and encrypting sensitive documents to reduce the risk of unauthorized access;
• Saving important messages; and
• Asking yourself whether your message would reflect well on the profession if reviewed by CPABC.

Some public practice firms have told the Professional Conduct department that they do not allow their staff to communicate with clients using instant messages and texts, due to the inherent risk of such messages. When in doubt, a phone call to the client or arranging for a face-to-face meeting is almost always safer and more effective.

Using plain language

A recurring source of client dissatisfaction is excessive reliance on technical jargon. Clients cannot meet their responsibilities or fully appreciate the value of professional services if they do not understand what is being communicated. 

It is best practice to:³

• Use plain language wherever possible, avoiding words and terms not used in everyday situations;
• Explain technical concepts in practical terms; and
• Connect advice to the client’s specific circumstances by using relevant examples that the client can relate to.

Summary

Clients may forget the specific technical details of an engagement, but they will remember how they were treated, especially if challenges arose. CPAs who communicate clearly, respectfully, and proactively are much less likely to face complaints, even when outcomes are not ideal.

Consistently good communication builds trust and credibility reduces misunderstandings, supports compliance with the CPA Code, and protects the public interest. In communicating well, CPAs demonstrate that professionalism is not only about technical acumen, but also about how they engage with the people they serve.

Do you need guidance?

CPABC’s professional standards advisors are here to help. You can consult with them for confidential guidance to ensure that you stay compliant with the CPA Code and the CPABC Bylaws when navigating difficult situations. Contact our advisors by email.

Strategies for having difficult conversations

Difficult conversations are an unavoidable aspect of professional practice. Outlined below are some strategies to help you navigate them successfully.

Address issues early

Delaying difficult conversations often leads to escalation. For example, if a client’s requests expand beyond the agreed scope of the engagement, they should be discussed and documented immediately—not after the work is completed and billed. Early communication allows clients to make informed decisions about deadlines and costs, and it reduces the likelihood of surprises for both parties.

Prepare yourself

Preparation is essential. It helps you avoid the kind of unwelcome surprises that often trigger reactive responses. Accordingly, we advise you to take the following steps before initiating a difficult conversation with a client:

• • Review the engagement letter, prior communications, and documentation;
  • Confirm the facts and timelines;
  • Anticipate the client’s concerns;
  • Consider options that the client will understand, accept, and be able to accomplish; and
  • Be clear about the outcome you wish to achieve.

Lead with empathy

It can be challenging to acknowledge a client’s frustration, particularly if their expectations are unreasonable or unrealistic. However, acknowledging their frustration does not mean admitting fault; rather, it demonstrates professionalism and respect. Empathetic statements such as “I understand why this was unexpected,” or “I can see how this would be frustrating,” help to de-escalate tension and keep discussions constructive.

Be clear about scope and fees

After every tax season, we receive complaints from clients who believe that their accountant has overcharged them. What we often find, however, is that there was a lack of communication about unexpected costs that may arise during the engagement, such as requests from the CRA.

For this reason, we advise that you clearly explain the following when making fee estimates:

• • The specific services that are included in the engagement;
  • The services that are outside the original scope (such as follow-up discussions with the CRA);
  • Any additional work that may be required; and
  • How fees are determined (billing rate, time, or function).

Confirm outcomes in writing

Rule 218 (Retention of documentation and working papers) of the CPA Code requires that CPAs must: “take reasonable steps to maintain information for which the registrant is responsible, including retaining for a reasonable period of time such working papers, records or other documentation which reasonably evidence the nature and extent of the work done in respect of any professional service.”

Thus, documenting difficult conversations with a clear written summary is critical, as is following up with the client in a similar manner. This reinforces understanding, demonstrates due care, reduces future disputes, and meets regulatory requirements.

This article was originally published in the March/April 2026 issue of CPABC in Focus.

Footnotes