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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

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


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


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.

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.

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.