How to choose a CPA
Before hiring a tax accountant, San Diego filers check experience with their kind of return first and the California license second.
Vetting a CPA
Check experience with the return type
Look for experience with the filer's own kind of return:
- Owners hiring a small business accountant: San Diego LLCs pay California's annual LLC tax with Form 3522, so look for experience with it
- Military spouses: experience with the Military Spouse Residency Relief Act
- Tijuana commuters: experience with the US-Mexico tax treaty
CPA license check
Search the name on the California Board of Accountancy (CBA) License Lookup. Confirm the status is Clear, meaning current and valid, and that the expiration date is in the future. The CBA links any disciplinary action from the same record. To find CPAs nearby, pick up to 10 cities, such as San Diego, Chula Vista and Escondido, in the Department of Consumer Affairs advanced search.
Questions to ask a CPA
Ask the CPA:
- What work the CBA has authorized them to perform
- What continuing education they completed recently
- Whether they share client data outside the United States
- Whether the office is open year-round, for questions after filing season
- For audited or reviewed financial statements, the result of the firm's latest peer review; the CBA doesn't require peer review of tax work
Get an engagement letter
Before the CPA starts work, the CBA advises getting an engagement letter in which the CPA sets out:
- The scope of the work
- Who does the work, including any outsourcing
- The client's responsibilities
- The cost
- The completion date
Signing the tax return
The preparer signs the return and adds a PTIN, the IRS preparer number. Review each page, never sign a blank or incomplete return and route the refund straight to the taxpayer's own bank account. The IRS treats a preparer who won't sign, promises an unusually large refund or bases the fee on the refund's size as a red flag.
CPA vs enrolled agent vs tax preparer
Before hiring a San Diego accountant, check the credential with its issuer.
| Preparer | Licensed or registered by | Can represent clients before the IRS | Where to check |
|---|---|---|---|
| CPA | California Board of Accountancy | On any matter | CBA License Lookup |
| Enrolled agent | IRS, after an exam and suitability check | On any matter | IRS preparer directory |
| CTEC registered tax preparer | California Tax Education Council (CTEC), 2026: 60-hour course, $5,000 bond, 20 education hours yearly | Only with an IRS Annual Filing Season Program record, and then only for returns they prepared | CTEC search by name, city or ZIP |
When hiring a bookkeeper, San Diego businesses check CTEC registration before handing over tax returns. California requires anyone who prepares returns for a fee to register with CTEC unless they are:
- A California CPA; CPAs licensed only in another state must register
- An enrolled agent
- A California State Bar attorney
- A specified banking or trust official
- An employee of one of these, when that employer signs the return
Filing without a CPA
The IRS backs free tax services: San Diego filers with basic returns can use Volunteer Income Tax Assistance (VITA) sites. The IRS says VITA volunteers help people who generally make about $70,244 or less (as listed in October 2026), and the organizations running each site may set their own limits. Filers who qualify can start with free tax preparation in San Diego.
CPA consultation fees
A CPA may charge for an interview, so ask about the fee before the first meeting.