An alignment fee is a phrase used by accountants when they are on-boarding a client partway through their year. It describes the missed payments for services that would have been charged over the full 12-month period, such as annual accounts.
It is designed to bring the client's payment into alignment with their ongoing monthly fee, by paying for those missed months either as a one-off payment or spread over the remaining months of the year.
The phrase was originally coined by GoProposal.
.com (GoProposal official website)