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The way I work is to try wherever possible to let my clients know in advance what my charges are going to be.  Then there are no horrible shocks.

One way of doing this is to try and give a fixed fee quote.  This is normally for accounting and/or taxation services for a year and includes any additional phone calls and small ad hoc tasks.  My clients can therefore relax in the knowledge that they can ring to discuss their business affairs during the year without worrying about the clock ticking.  At the same time I get to know what they are up to and am able to help them make the right financial decisions before the event rather than finding out afterwards when they have not necessarily made the wisest move.