Arrange year-end CPA audit field work to be done before yearend where it is possible. Do not rack up auditor and staff overtime because you waited until the year was over and everyone is under the financial audit package deadlines from the banks! These firms are not as busy during the 4th quarter as they become after the first of the year. Call them early and arrange as much grunt work to be done as possible during slow period for them. Test AR, AP, 11 of 12 months of the GL detail, credit memos, new customers, new vendors, large payments made, bank account reconciliations for most of the calendar year, new hires, payroll, taxes and filings, distributions, etc. These are just a few to get started. Call early in order to cut your outside audit cost.