proposal on the determination of the fees is made to the client and is subject to the client’s approval.
In most cases, the fees are based on the time spent and according to an hourly rate. In specific situations, it is appropriate to agree on a flat fee (the preparation of a tax return would be a typical example).
A fee agreement is concluded with the client which determines the scope of the engagement, the way the fees are determined, invoiced and settled by the client.
To the extent possible (notably in the cases of regularization of tax situations), an estimate of the fees is provided.