UK What should I look for in employing an accountant?

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Hi, I've been completing my son's accounts for the past 18mths, but he now needs to be vat registered, and I would prefer to hand over to an accountant. Particularly as he's at the point of needing to decide if he would be better off as a limited co. rather than self employed.

* Large accountancy firm over independent accountant - ADV / disadvantages
* Should the accountant have a minimum qualification?
* Does everyone expect you to have some electronic form or App nowadays for receipts etc..?
Any thoughts would be appreciated.
 

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