Say it's January 15th and your client doesn't have their QuickBooks company file in any kind of shape to get the 1099s out by January 31. Perhaps they've been commingling. Maybe they haven't linked up their credit cards and bank accounts or downloaded those transactions into their books. Could be that older transactions are no longer available for download and must be manually entered. Or none of the bank or credit card accounts have been reconciled. Maybe they haven't put themselves on payroll to comply with S-Corp rules so they'll be needing their QB mapped to the payroll company for downloads. Most likely the Equity section is a mess. Probably the Fixed Assets section is incomplete. Knowing whether to capitalize or expense an equipment purchase wasn't on their radar. Or cost of goods hasn't been tracked properly and inventory is way off. In short, they can't give you the numbers you need to complete their tax return. That’s where I step in. I love to clean up messy books, to set up the G/L accounts that the client needs, and, in the end, make sure that the books are complete (every transaction has been recorded), accurate (every transaction is in its proper category, and timely (brought up to date.) …for all kinds of business models: service, manufacturing, non-profit using cash or accrual… …for all kinds of industries: real estate sales, property management, book publishing, wine making and distribution, personal care products, drilling, online sales, and labyrinth design, just to name a few. Because I know what the books look like when done and done well (I worked for years as a hands-on controller/CFO for privately-held companies before starting my own practice) all you have to do is give me the books and I'll figure out what's in the wrong place and put it right. Quickly. I know what CPAs want and how they want it. So the next time you have a client's books that are a mess, please think of me. And rush jobs are no problem.