An accounting firm's cold call works best in the weeks business owners are not buried in deadlines, and it should offer one small thing: a 20-minute look at their books or last year's return, with three findings in writing. Open by asking who does their bookkeeping now, not by listing services. Below is the calendar that tells you when to call, who to call first, the opener, answers to the three things owners say ("I do it myself," "I already have someone," "how much do you charge"), the gatekeeper line, a voicemail, and the wording to avoid under IRS and state rules.

The calendar decides when to call

For a calendar-year business in the US, the big dates are fixed. Partnership and S corporation returns are due on March 15. Individual returns and C corporation returns are due on April 15. Individual estimated tax payments are due in April, June, September and January (a calendar-year corporation makes its fourth one in December). Extended returns land in September for partnerships and S corporations and in October for individuals. A date that falls on a weekend or holiday moves to the next business day.

That tells you two things. The days around those deadlines are bad for cold calls: owners are stressed, and your own team is full. And the gaps between them, late April through early June and mid-October through early December, are when an owner has time to talk about next year. A related plan for the off-season is in how to sell to accountants. Here we use the same logic from the accountant's side.

Who to call first

Three groups make good first calls. Businesses formed in the last year, because a new owner has no accountant and a state filing to make. Owners who bought a business or opened a second location, who suddenly have two sets of books. And owners who hire their first employee, since payroll taxes arrive with the first paycheck. Some secretaries of state let you search or download newly registered businesses, and a county clerk's office may list new assumed business names. Before you call, write down the business name, the type of business, the filing date and the owner's name. A new LLC on the list is a call with a reason.

The opener

Mei works at a made-up firm called Wells Hollow Accounting. She calls Dina Osei, who opened a catering company seven months ago.

Hi Dina, it's Mei at Wells Hollow Accounting. I saw your catering company registered back in the spring, and I work with food businesses in their first couple of years. Quick question, and then I'll let you go: who is doing your books right now, you or someone else?

She gets an answer in one breath, and she sets up the next question. If Dina says "I am, in a spreadsheet," Mei asks "How's that going when you have a big event month?" and listens. If Dina says "my cousin does it," Mei says "That's common. Is your cousin also handling your quarterly estimated taxes, or is that separate?" Either answer opens a topic she can help with.

The offer: a 20-minute books check

Here's what I'd like to do. Send me your last quarter's profit and loss, or just a bank export if that's what you have, and I'll spend 20 minutes on it and send you back three things I notice in writing. No charge. If it turns out you're in good shape, I'll tell you that too.

This asks for less than a meeting and gives the owner something real. Be ready to deliver three useful findings: a missing category, mixed personal and business spending, a payroll tax deposit that looks late, a sales tax question. If there is nothing wrong, say so. An accountant who admits a clean set of books earns trust the owner can't get from a brochure.

Three replies and what to say

"I do it myself." "That's how most owners start. The question I'd ask is whether it's the best use of your Sunday. Even if you keep doing the day-to-day, I can check your books once a quarter so the tax bill doesn't surprise you. Would that be useful?" This honors what they are doing and offers a smaller step.

"I already have someone." "Good. Does that person also advise you on taxes, like whether you're set up as the right kind of entity, or do they mostly record the transactions?" Many owners have a bookkeeper but no one doing tax planning. If they say their accountant does both, thank them and ask if you can check in next fall, and write down the date. Related reply wording is in we already have a vendor.

"How much do you charge?" "It depends on how many transactions and accounts you have, so I'd rather not guess. Most of my food clients are on a flat monthly fee, and I can give you the exact number after the 20-minute look. Roughly how many card sales and bills do you run a month?" Never refuse to name a price forever. Give one by the second conversation. The charging side is covered in how much to charge for bookkeeping services.

The gatekeeper and the voicemail

Hi, this is Mei from Wells Hollow Accounting. Who handles the books and taxes for the company? Is that Dina, or does someone else take care of it?

If the front desk says "send an email," ask for the right address and the owner's first name. Catering and restaurant owners are often on a kitchen floor in the afternoon, so try mid-morning. For a second try, leave:

Dina, Mei at Wells Hollow Accounting, 555-0171. I work with food businesses in their first couple of years. I'd like to do a free 20-minute look at your books and send back three things I notice. I'll try you again Wednesday morning, or you can text me.

What not to say

Circular 230, the IRS rules for people who practice before it, and your state board of accountancy limit false or misleading claims in solicitation. In practice that means no promises of a refund, a tax saving or an audit result on a cold call, no implied connection to the IRS, and no claims about credentials you do not hold. Say what you will do, not what it will produce. This is general information, not legal advice. Calls to business lines are largely exempt from the national Do Not Call rules, but a sole proprietor's personal cell is a consumer number, so scrub it and call between 8 a.m. and 9 p.m. in their time zone. Any cell, business or personal, is also covered by the federal limits on prerecorded and autodialed calls, so place these calls by hand.

What to log

Entity type, year end, current bookkeeper, the software they use, their next deadline, and the date you promised to call. The next deadline gives you your callback date, because a conversation three weeks before an estimated payment is due is a conversation they will take. More on the follow-up is in follow-up email after a voicemail.

Writing to each newly registered business and following up two weeks later is the same job every time, which makes it a good one to hand off. Rocketship's workers send from your own Gmail, follow up, and book the 20-minute look when an owner replies. You can see it work with a 7-day free trial (card required).