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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: Ending our bookkeeping arrangement on 30 September
Hi Marta,
We are moving our bookkeeping to a firm that also handles the audit work we now need, and your work for us will end on 30 September. The decision is made, and it is not a judgement on your work. In six years you have never missed a deadline, and you caught two mistakes that would have cost us real money. I am grateful for that, and I mean it.
Until 30 September, nothing changes. We'll keep sending you everything as usual, and you'll be paid for all work completed. Send your final invoice when it's ready and I'll pay it promptly.
I'd be glad to act as a reference for you whenever you need one. Just ask.
Thank you for the care you've taken with our books. I'm sorry this is the news, and I wanted you to hear it from me directly.
[Your name]
The end date and the fact of the change come first, so she never has to wonder what the email is about. I left out the reasons beyond the audit requirement, the history of her year, and any offer of future work I can't guarantee. The cost is that the message is brief and businesslike, and some readers will find it colder than the six years deserve.
"The decision is made, and it is not a judgement on your work." Keep it, because without it she will read the change as a verdict on her, and a clear statement that it is not one is the kindest thing the email can do.