Fees, Cost Drivers and 2026 Rules
Small business accountant fees in Australia: what drives the price and how to compare quotes
Why accountant quotes for Australian small businesses vary so much, the seven factors that set the fee, pricing models, and how to compare quotes on scope.
There is no standard or regulated price for a small business accountant in Australia. What you pay is set by how much work your records create: the business structure, the number of entities and returns, whether BAS, payroll reporting and bookkeeping are included, how much advice you want during the year, and above all whether your books arrive reconciled. Two firms quoting very different prices are often quoting different scopes. Compare quotes line by line, on the same list of jobs, and ask what condition your books must be in for the price to hold.
This is the overview guide for the fees section. Each factor below links to a detailed guide. Dollar amounts are illustrative examples only.
What you are actually paying for
An accounting fee is mostly time, priced at the rate of the person doing the work. A year of compliance for a small business usually involves some combination of:
| Job | Typical frequency | Who can do it for a fee |
|---|---|---|
| Bookkeeping: coding transactions, reconciling bank accounts | Weekly or monthly | Anyone, including an unregistered bookkeeper |
| Business activity statement (BAS): GST, PAYG withholding, PAYG instalments | Monthly, quarterly or annually | Registered BAS agent or tax agent |
| Single Touch Payroll reporting and finalisation | Each pay run, finalised after 30 June | BAS agent or tax agent (when charged as a service) |
| Taxable payments annual report (certain industries) | Yearly | BAS agent or tax agent |
| Financial statements | Yearly | Accountant (tax agent if tied to a return) |
| Income tax returns: individual, company, trust, partnership | Yearly per entity | Registered tax agent only |
| ASIC annual review and company secretarial work | Yearly per company | Anyone (often bundled by accountants) |
| Advice, planning, ATO correspondence | As needed | Tax agent for tax advice |
The registration rules come from the Tax Agent Services Act 2009 and are explained in bookkeeper vs BAS agent vs tax agent.
The seven factors that move the fee
- Business structure. A sole trader has one return. A company with a family trust shareholder and a director has at least three returns, financial statements for two entities, and often Division 7A loan issues to manage. See the company tax return cost guide.
- Number of entities. Each extra company, trust or partnership adds statements, a return and usually an ASIC or ABN obligation.
- State of the books. Unreconciled bank accounts, personal spending through the business account, missing receipts or wrong GST codes turn a few hours into a few days. This is the factor you control most.
- Transaction volume. A café with daily card settlements and dozens of suppliers takes more checking than a consultant with ten invoices a month.
- Payroll and super. Employees bring STP reporting, PAYG withholding, super and, under Payday Super since 1 July 2026, closer tracking of each pay cycle. See Payday Super mistakes and costs.
- GST and BAS frequency. Quarterly BAS is four jobs a year; monthly is twelve. See BAS and GST lodgement costs.
- Advice expected. Year-round access to the accountant, planning meetings before 30 June, or restructuring work are where fees diverge most between packages.
Location and firm size also matter. City firms with partner-level staff generally charge more per hour than suburban or regional practices, but a cheaper rate on a messy file can still produce a larger invoice.
Pricing models you will see
Most Australian practices quote in one of three ways:
- Fixed annual fee for a defined list of returns and statements, sometimes paid monthly.
- Hourly rates by staff level, with an estimate.
- Monthly packages that bundle bookkeeping, BAS, the year-end work and some advice, often alongside a software subscription.
Each has trade-offs, covered in fixed fee vs hourly pricing. Whatever the model, the engagement letter is the document that defines what the price covers.
Worked example: rebuilding a quote
An illustrative small company with one director, no employees, quarterly BAS and reasonably tidy software records receives two quotes:
| Item | Quote A (fixed) | Quote B (package) |
|---|---|---|
| Company financial statements and return | Included | Included |
| Director's individual return | Included | Included |
| Four quarterly BAS | Not included | Included |
| ASIC annual review handling | $150 | Included |
| Ad hoc advice | Hourly | Two meetings a year |
| Price stated | $2,800 + GST | $350 a month + GST |
Quote A looks cheaper, but it excludes the four BAS. If the business pays a BAS agent $200 per quarter (illustrative) that is $800, bringing Quote A to $3,750 before advice. Quote B is $350 × 12 = $4,200 and includes two advice meetings. The gap is $450 a year, not $1,400 as it first appeared. Test your own version with the annual fee estimator.
How to lower the fee without lowering quality
- Keep the books reconciled monthly in software with bank feeds; see software costs and automation.
- Separate business and personal spending into different accounts.
- Store receipts digitally when you receive them.
- Send everything requested in one batch, early, instead of drip-feeding answers.
- Ask the accountant which jobs you could do yourself and which you should not.
- Remember the fee is generally deductible; see are accountant fees tax deductible, and the after-tax cost calculator shows the real cost.
Where the rules change the workload
Several rule changes in 2026 affect how much work your accountant does, including Payday Super from 1 July 2026, indexed ASIC fees, the $20,000 instant asset write-off and the anti-money-laundering reforms that now apply to some accounting services. The 2026 rules guide separates what is in force from what was only announced in the 2026–27 Budget.
Frequently asked questions
Is it cheaper to use an online accounting service?
Often, for straightforward structures with clean data, because the service is standardised. Check what is excluded: advice, ATO correspondence and anything unusual may be extra, and you may deal with different staff each year.
Should the quote include GST?
Accountants registered for GST charge it on their fees. A quote should state whether it includes GST. If your business is registered, you can usually claim the GST back as a credit.
Why did my fee go up when nothing changed?
Common reasons are a messier set of books than the year before, extra ATO correspondence, a new employee, a change of software, or the firm's annual price review. Ask for a breakdown by job.
Is a CPA or CA more expensive than a registered tax agent?
Membership of CPA Australia, Chartered Accountants ANZ or the Institute of Public Accountants is separate from TPB registration. Firms with members of these bodies may charge more or less; compare scope and registration first, then price.
Sources and where to check
- Tax Practitioners Board — check whether a provider is a registered tax agent or BAS agent
- Australian Taxation Office — your lodgement obligations and due dates
- business.gov.au — government guidance on finding an accountant and running a business
- ASIC — company annual review fees and obligations
- Federal Register of Legislation — the Tax Agent Services Act 2009
