At Mark L Farber CPA PC we generally work with fixed fees and do not bill by the hour except for tax examinations and open ended projects.  We base our fees on the expected time required at our regular rates for the type of services and personnel assigned plus out-of-pocket costs to your tax returns or your tax consulting fees.  . We also give consideration to the difficulty and size of the assignment, the degree of skill required, time limitations imposed on us by others, the experience and ability of the personnel assigned, the nature of the project, and the level of cooperation by the client’s staff.