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Engagement letters

Engagement letters are a key document in the relationship between you and your client, providing a written confirmation of the work that will be carried out. The Library can provide sample wording for a wide variety of engagement letters.

Sources for engagement letters

Advisory Services

Issuing an engagement letter?

If you are issuing a letter of engagement, consider carefully whether you need a practising certificate. Practising without a practising certificate in the UK or the rest of the EEA can result in disciplinary action.

Find out more about the requirements and the key matters you need to consider when setting up in practice.

Advisory Services publish the helpsheet Engagement Letters (PAS2/HS13) which explains the importance of issuing engagement letters and provides a series of sample wordings. The helpsheet also includes suggested sources for further information and guidance on the drafting of engagement letters. The helpsheet is available in word and pdf versions.

Advisory Services also publish the following helpsheets:

In addition to this, the practice resources page on client engagement provides some helpful guidance on best practice in drawing up an engagement letter.

Tax Faculty

The Tax Faculty published the tax guide ‘Engagement Letters for Tax Practitioners’ (Tax Guide 1/13) on 25 February 2013:

A separate guide has been published on the 'Enforceability of engagement letters' (Tax Guide 3/12) to provide guidance on the enforceability of engagement letters in the context of cancellation of contracts and distance selling.

Library & Information Service

The ICAEW Library & Information Service holds a wide range of individual engagement letters and published collections of engagement letters in print and digital formats. In addition to this, the collection includes a number of articles and books with sample clauses for insertion in engagement letters.

The collection also includes publications with guidance on the use and compilation of engagement letters for those occasions when you cannot find an appropriate example.

You can find details of the engagement letters in our collection by using the search box below or through our advanced search tool.

In addition, the collection extends to other types of commonly used letters. You can browse our holdings using the links below:

Copies of letters can be supplied within copyright law and subject to licences. See our document delivery service for further details.

Other sources

CCH publishes the Engagement Letters Toolkit which includes 90 examples of forms and letters that have been compiled for use by practices. Further details of this product are available from the CCH Information website.

Online articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to gain full access to the range of articles available online.

FAQs

How can I find out about creating my own engagement letters?

ICAEW's Advisory Services publish the helpsheet 'Engagement Letters' (PAS2/HS13) which provides a series of sample wordings to help members draft engagement letters. The helpsheet also includes suggested sources for further information and guidance on the drafting of engagement letters. The helpsheet also provides a checklist to assist with the preparation of engagement letters.

In addition to ICAEW guidance, the LIS collection includes a number of articles from the wider professional press which provide tips and suggestions of best practice on drafting engagement letters.

Further help and advice

If you cannot find the engagement letter you need, the LIS enquiry team will be pleased to help search the collection for you. Please call the team on +44 (0)7920 8620 or email us at library@icaew.com.

Members requiring advice on specific aspects of engagement letters should contact the Technical Enquiries Service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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