The language I am referring to in the ELs is under the "Tax Preparation Fees" section as follows:

"Our fees for the tax services listed on the attached exhibit are estimated at ________. It is important to note that your 2024 tax compliance fee quote is based on your prior year tax return in conjunction with the consideration that 2024 will have additional tax reporting complexity."

This language is included in new client ELs and renewing client ELs. Many of their fee quotes are not based on the fact that 2024 will have additional reporting complexity versus the previous tax year. Thus, this language is confusing as I have had questions from clients asking me about it because they know that the current tax year is the same as the prior one, not more complex, etc.

The statement as it exists now implies that every client will have additional reporting complexity in the following year, regardless of their specific tax situation, causing some clients to feel that this doesn't apply to them and doesn't accurately reflect how their fees should be set.