A seasonal preparer may need an email account, selected client folders, and access to tax software for a few months. The useful question is specific: which work should this person be able to do, who approves that access, and what happens when the assignment ends? Write those answers down before the first busy morning.
Define the assignment before creating accounts
Have the managing partner or office manager record the worker’s role, start date, expected end date, supervisor, and required applications. Separate preparing assigned returns from reviewing work, managing the firm, or changing system settings. Give the administrator an approved request rather than an instruction to copy another employee’s access.
Keep the list short enough to review together. If someone needs an exception, record who approved it and when it will be reconsidered. This is an access workflow; it does not replace the firm’s written information security plan.
Use individual accounts and check sign-in protection
Use a named work account so the firm can change that person’s access without changing everyone’s sign-in. Ask the Microsoft 365 administrator to confirm multifactor authentication, the registration process, and the recovery contact before the preparer starts. Microsoft’s configuration options vary with the tenant and licensing; confirm the existing approach before changing settings.
For a shared office computer, plan how each worker signs in, where files are saved, and who maintains the device. Avoid treating the seasonal employee’s personal inbox or a shared password as the firm’s handoff system.
Approve client-file access by actual assignment
List the folders, shared mailboxes, and tax-software roles needed for the assignment. A preparer supporting one partner may not need the firm’s entire client archive. Ask the application vendor how permissions are managed when the software has its own accounts separate from Microsoft 365.
Test with a non-sensitive sample and the intended user account. Confirm that the worker can complete the assigned task and cannot open an unrelated team’s files. Record the result and resolve access problems before client work depends on it.
Keep a simple approval record
The following is an illustrative structure, not an N45 customer record. Store the completed version in an approved internal location; it should contain access decisions, not client tax documents or passwords.
| Worker / role | Approved access | Approver | End / review date |
|---|---|---|---|
| Named preparer | Assigned folders and application role | Responsible partner | Agreed assignment end |
| Seasonal administrator | Scheduling and approved office mailbox | Office manager | Agreed review date |
Plan the exit while the assignment is still clear
On the agreed departure date, have the administrator block further access and check the associated accounts and active sessions. Arrange the handoff of work files and needed email with an authorized manager before deleting accounts or removing licenses. Microsoft’s offboarding guidance treats access removal, data preservation, and licensing as separate tasks; follow the steps appropriate to the firm’s setup.
Use the same list to review tax-software access, shared folders, remote-access tools, and issued equipment. Confirm what has been completed rather than marking the person offboarded because one email account was disabled.
Ask these questions at the next staffing meeting
- Who approves each seasonal worker’s application and client-file access?
- Who tests the account before the worker’s first day?
- Who owns the departure-date checklist and the work-file handoff?
- Where can the managing partner see outstanding access changes?
For help defining these responsibilities, see N45’s IT support for accounting and tax firms in Asheville and Western NC.