NEW YORK — With income tax filing season already upon us, some small-business owners are likely thinking of finding an accountant or other tax professional, or maybe changing over to a new one.

Ideally, the search for a new certified public accountant takes place long before tax season, but the sooner you do it, the better. Many small-business owners have found out the hard way that overwhelmed accountants can be hard-pressed in March and April to help brand-new clients. Show up at a CPA's office on April 1 hoping to have your Schedule C completed and you're likely to hear that you'll need to get an extension of the filing deadline.

Regardless of when you start looking, you need to consider issues that go well beyond tax preparation — you need to find a professional who understands your type of business and perhaps your personal financial situation as well. And someone you can feel comfortable working with.

"It's probably one of the most important choices you're going to make," said Paul Gada, a senior tax analyst with Wolters Kluwer, a publishing firm whose products include tax information. "You're entrusting everything that comprises your business, your assets, your problems even, to someone else."

Many company owners start by seeking referrals from other business people; particularly those in the same industry or profession who can recommend an accountant familiar with their line of work. For example, if you're a small manufacturer, your tax issues are likely to be vastly different from those of a doctor, and so you'll want an accountant with experience in your area.

When you've gotten some names, the next step is to interview them. Gada recommended that owners not be shy about asking probing questions about an accountant's background and experience.

"It's your financial security and all your assets on the line," he said. "It's not really out of line to ask them, 'Has anyone ever sued you for malpractice, or have you ever been reported for malpractice?' "

Don't be afraid to ask for references, either. You want to find out how an accountant works with his or her clients, and whether those clients are satisfied with the service they get.

As in any other business deal, what services you can expect and how much you're going to pay for them should be discussed. Will you pay by the hour as you go along? Or one lump sum for certain specified services?

Eric Rigby, a certified public accountant with the Rigby Group in New Orleans, noted that many small-business owners now seek a variety of services from a CPA.

"The years have passed where a CPA is just a tax preparer," he said. "They're using that resource not just to do taxes, but to advise them on their business.

"They need a CPA who's willing to listen and not dive down a rabbit hole, but to fly at 30,000 feet and find out what's going on with clients, their lives and their business first."