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Engagement letters

An engagement letter protects the firm by provide a record of the contract between your firm and the client, and minimises the risk of any future misunderstandings between the parties.

A listing of articles and resources concerning engagement letters.

ICAEW updates guidance on engagement letters

13-04-2021

ICAEW’s Technical Advisory Services has updated its support for practitioners on client engagement letters relating to tax services. The Tax Faculty highlight the key changes.

Important issues with engagement letters

Solicitor Karen Eckstein analyses common issues with engagement letters and scope of retainer, using a detailed practical example to illustrate her points.

Engagement letters updated ICAEW Helpsheet

Practicewire 24-02-2020

ICAEW has updated its Engagement letters helpsheet. This resource provides guidance for practice firms on what to include in engagement letters for clients, together with sample wordings.

Haven't issued an engagement letter?

Technical helpsheet providing guidance for members in practice who choose not to issue engagement letters for non-regulated work.

Engagement letters

05-11-2018

An engagement letter protects the firm by provide a record of the contract between your firm and the client, and minimises the risk of any future misunderstandings between the parties.

Agreeing terms of engagement

31-01-2018

Guidance on how to agree terms of engagement when drawing up an assurance engagement letter. In particular, the differences in approach when the responsible party is the client and when the users are the client.

Engagement letter

31-01-2018

When an assurance engagement has been scoped out and both parties are ready to go ahead, an engagement letter is drawn up. This guidance sets out what should be expected from an engagement letter, which forms the contractual basis for an assurance engagement.

Engagement letters

26-08-2016

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.

Engagement letters and privacy notices

ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.

Forensic accounting

An introduction to forensic accounting concepts and techniques, designed for the benefit of students and practitioners. Includes chapters on gathering evidence, fraud, fundamentals of business valuation, and a sample engagement letter.

Client engagement

17-06-2014

Guidance on the issues to be considered before accepting an appointment and best practice in drawing up an engagement letter upon accepting an appointment.

Practitioners: Beware the family affair

Accountants who work with families and family businesses must be mindful that conflicts of interest and preserving client confidentiality can be a cause for concern. By issuing all the necessary engagement letters and by minding the Code of Ethics, practitioners can meet their clients' needs while mitigating their own professional risk.

Find an engagement letter

12-08-2013

The collection of the ICAEW Library & Information Service includes a wide range of engagement letters and other model documents.