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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.

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.

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.

Engagement letters

This helpsheet explains the importance of engagement letters and provides a series of sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients.

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.

Terms of engagement

Audit and Beyond 03-10-2016

The new UK GAAP and a new helpsheet from the Technical Advisory Service are just two reasons for auditors to reassess their letters of 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.

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.

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.

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.