Accounting and Bookkeeping Services Fixed Rates . Occasionally, tax accounting services will charge a fixed rate. The price is negotiated in advance based on the perceived complexity of the job and how many hours it is expected to take. This is a popular option with business owners. But, it's a risky venture for accounting firms because The course also deals with the proper accounting for tax positions, which tax-related information to disclose in the financial statements, and several related matters. In short, this course is the essential reference for anyone accounting for income taxes. accounting for the impact of tax reform, including changes in tax rates and other provisions in the Tax Cuts and Jobs Act including deemed repatriation and more; tax accounting rules for valuation allowances, intraperiod allocation, interim periods, business combinations, and; foreign operations.