Many people falsely assume that a small business and tax accountant accepts any client that walks through the door.  Just like a new client screens an accountant, I screen the client.  What are we looking for?  Hopefully, the same thing potential clients are looking for…. someone to be proactive, partner with, someone how is responsible and professional, knowledgeable, and good at what they do.  Basically, unless both the accountant and client are committed to the same core values and principles the relationship will not work out in the long-term.  Looking at it from another angle, I look for clients who I would feel comfortable being a business client of theirs or an individual I would be comfortable giving a reference and having an association with me.  Just remember it is two way street.  Like anything else both parties need to be committed to the relationship and making it work.  If the initial screening does not go well then either the accountant is going to end up firing the client (it happens) or vice versa.