The Woodard Report

Cleanup Season: How to Present the Three Paths Forward

Written by Debra Kilsheimer | Dec 30, 2025 2:18:39 PM

Editor’s Note: This article is part 2 of a 2-part series on year-end cleanup season. View all of the articles in this series here: Year-end Cleanup  

In Part 1, we covered the chaos of year-end cleanup calls. In Part 2, we outline the three cleanup paths you can offer and how to present them with clarity and confidence.

The three paths forward (and why you need to offer all of them) 

First, here's where we fumble. We see the mess and immediately present ONE option. The most expensive one—and then wonder why the client ghosts us. 

Stop doing that. Start thinking like this: You are not selling a product; you are guiding a decision. 

Show them options, the trade-offs and what each path gets them. Let THEM choose based on their risk tolerance and budget. 

Path 1: Start from the beginning (the full archaeological dig) 

This is where you go back to the point when these accounts SHOULD have been reconciled and fix everything forward. 

You're reconciling every bank account and accepting and categorizing every transaction sitting in those feeds. You’re researching every discrepancy and rebuilding the balance sheet from the ground up. When you're done, the client has books they can trust all the way back through 2024 and earlier. 

Pros: 

  • You know with certainty that 2024 was right (or you fix it if it wasn't) 
  • The balance sheet reflects reality 
  • No buried bombs waiting to explode later 
  • They can amend 2024 if needed 
  • You sleep well at night 

Cons: 

  • Most expensive option by far 
  • Most time-intensive 
  • May uncover things they don't want to deal with (like needing to amend returns) 
  • It could take weeks or months, depending on complexity 

Investment: This is your $25,000 option, probably more, depending on how deep you and your client choose to go. 

Path 2: Start with the tax return and reconcile forward (the trust-but-verify approach) 

This is where you take the balance sheet from their filed 2024 tax return, enter those balances into QuickBooks as your starting point for January 1, 2025, and adjust to that. Then, you’ll reconcile everything going forward. 

You're essentially saying, "Whatever the accountant filed is what we're working from. Your 2025 is clean.

As you reconcile each account and accept the 2025 transactions, use adjusting entries to true things up. If you find major discrepancies, you and the client can decide later whether it’s worth going back to fix 2024 or just live with it. 

Pros: 

  • Less expensive than the full dig 
  • Gets them functional books for 2025 quickly 
  • Preserves the option to go back later if needed (A new engagement!) 
  • Respects whatever work the prior accountant may have done 
  • Forward motion without getting stuck in the past 

Cons: 

  • You're building on a potentially shaky foundation 
  • If 2024 was wrong, you're just moving forward with wrong numbers 
  • Adjustments might pile up and get messy 
  • The "let's decide later" often becomes "let's never deal with it" 
  • You'll always wonder what's lurking back there  

Investment: Figure $15,000 for 2025 cleanup with this approach. 

Path 3: Start today, let the past be the past (the rip-the-band-aid approach) 

This is where you draw a line in the sand at today's date. You reconcile every bank account to RIGHT NOW and accept whatever transactions you need from the feeds. Whatever difference exists between the books and reality just gets dumped into an adjusting entry or prior period adjustment. 

You're not investigating and you're not fixing. You're just forcing everything to match reality as of today and moving forward clean. 

Pros: 

  • Least expensive 
  • Fastest path to functional books 
  • Gets them out of the mess immediately 
  • Sometimes "good enough" really is good enough 
  • You can start monthly books right away 

Cons: 

  • You have no idea if 2024 was accurate 
  • The balance sheet has a big mysterious adjustment that nobody can explain 
  • If the IRS comes asking about 2024, you've got nothing 
  • That big adjustment might haunt them later (or not, who knows) 
  • You're basically saying, "The past is unknowable; let's just move on."  

Investment: Figure $5K-$7K for this scorched-earth approach. 

How to present this without losing your mind  

When you present these three paths, here's the framework: 

"I've looked at three ways we can handle this. Each one has trade-offs. Pick based on your risk tolerance and what you can invest right now." 

Walk through each path clearly, with no judgment, and just present the options. State your recommendation and let them decide. That is guidance, expertise, and advisory.

The exact OPPOSITE of being pushy.

The apology reflex

Let's be honest, you feel icky about this because you think confident pricing = pushiness. 

Wrong. Confident pricing = respect. Respect for your expertise, the complexity of the work, and for the client. They deserve to know the truth instead of a sugar-coated version that makes you feel less awkward. 

When you apologize for the price, you signal doubt. And if YOU doubt it, why shouldn't they? When you state it clearly and stand behind it, you signal certainty. "This is what it costs because this is what it takes."

That's guidance and expertise, which are the opposite of selling. 

The other accountant

One more thing about that tax guy who filed the 2024 return. Don't suggest they fire him (or her!). Don’t ever criticize, badmouth or gossip about another professional. It only makes you look worse. That's not your job. 

Maybe they are a friend, maybe they've done good work in other areas, maybe there’s history there, or maybe they DID reconcile everything in their own workpapers, and the client just never updated QuickBooks. 

Your job is to show the client what you're seeing and let THEM decide what to do with that information. Your client still deserves to know: "The books, as they exist in QuickBooks, weren't in order. I can't work on 2025 until we establish a foundation I can trust. That means picking one of these three paths. Which one makes sense for you?"  

You are not attacking anyone. You’re setting a professional boundary. Boundaries are not selling. Boundaries are self-respect. 

Stop apologizing for your brilliance 

I screwed this up for years. I'd see a disaster in someone's books, calculate a price to fix it then immediately start negotiating with myself BEFORE I even sent the proposal. "Maybe I could do less..." "Maybe I'm overestimating..." "Maybe they can't afford this..." 

I'd send a watered-down, underpriced proposal. I didn't want to appear "pushy" or "greedy"! I used language begging them to say yes. And you know what happened? They still pushed back. I signaled through my words that I didn't believe in my own number. 

Now? I present the full scope. Three clear paths with real prices and actual trade-offs. Confident, sure and professional. 

The ones who move forward? They're getting the RIGHT work at the RIGHT price from someone who believes in the value of what they're doing. 

That's not being pushing, greedy, or aggressive. That's knowing your worth. 

The real miracle  

Remember that annual miracle phone call on December 15th? The miracle they're asking for - fixing twelve months of chaos in three weeks for cheap - doesn't exist.

But there IS a miracle available. It's the miracle of finally having an accountant who tells them the truth. Who shows them what's wrong and who gives them real options with real prices. An accountant who doesn't apologize for expertise or discount brilliance just to make everyone comfortable. 

That's the gift. That's the miracle. That's what they came looking for.