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I need you to write one email for me. The email itself — not advice about how to approach it.
Marta has done our bookkeeping for six years. She is a sole trader and we are roughly 60% of her income. She has never missed a deadline, she has caught two mistakes that would have cost us real money, and I like her.
We are moving to an accounting firm that bundles bookkeeping with the audit work we now need. The decision is made, it is signed, and it is not about her work. It is also not reversible.
Her last year was hard — her husband was ill for most of it, she told me so, and twice she asked whether everything was alright with our account. Both times I said yes, and both times that was true when I said it.
I want to tell her by email. She is not someone I see in person, and a phone call I cannot schedule for another four days would be worse than a clear message today. I want her to think well of me afterwards, and I would be glad to be a reference.
Answer in exactly these sections:
Subject line, then the body. Ready to send.
Three sentences at most on the one structural choice you made — what you put first, what you left out, what you refused to soften — and what that choice costs.
Quote the single sentence in your email that you expect me to want to soften, and say in one line why it should stay.
Subject: Our bookkeeping arrangement — ending 30 September
Marta,
We're moving our bookkeeping to [Firm], the accountants who will also handle the audit we now need, and your work for us will end on 30 September. The contract is signed. I'm telling you today rather than waiting the four days until I could call, because you should have this in plain words as soon as I could give them.
This isn't about your work. In six years you haven't missed a deadline, and you caught two errors that would have cost us real money. The firm does bookkeeping and audit together, and we need both from one place.
You asked me twice last year whether everything was alright with the account. Both times I said yes, and both times it was true. I didn't know then that this was coming. I want you to hear that from me before you wonder about it.
I'll be glad to act as a reference — written, or a call with anyone considering you — for as long as you find it useful. If there's a handover shape that makes the next two months easier on your side, tell me.
With real thanks, [Name]
I put the ending, the date, and "the contract is signed" in the first three sentences, so nothing after them can read as a negotiation she might still win. The cost is that the gratitude arrives second and can feel like a consolation prize rather than the thing you actually feel — but gratitude that arrives first, ahead of bad news, reads as a cushion and she'd distrust it.
"The contract is signed."
You'll want to cut it as cold, but it's the one line that spares her the worst part — spending a week composing the counter-offer she'd have every right to make if the door were still open.