Introduction
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members assess and record the reasons underlying a client disengagement and to highlight any issues requiring further clarification or action.
Members may also wish to refer to the following related helpsheets and guidance:
Use of this helpsheet
This helpsheet should be read in conjunction with section 320 of the ICAEW Code of Ethics on professional appointments, as well as the CCAB Anti-money laundering guidance for the accountancy sector and the helpsheet Change of professional appointment – Outgoing accountant.
If in doubt seek advice
ICAEW members, affiliates, ICAEW students and staff in eligible firms with member firm access can discuss their specific situation with the Technical Advisory Service on +44 (0)1908 248 250 or via webchat.
© ICAEW 2025 All rights reserved.
ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert members to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.
ICAEW members have permission to use and reproduce this helpsheet on the following conditions:
- This permission is strictly limited to ICAEW members only who are using the helpsheet for guidance only.
- The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.
For further details members are invited to telephone the Technical Advisory Service T +44 (0)1908 248250. The Technical Advisory Service comprises the technical enquiries, ethics advice, anti-money laundering and fraud helplines. For further details visit icaew.com/tas.
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Update History
- 01 Sep 2012 (12: 00 AM BST)
- First published
- 17 Apr 2024 (12: 00 AM BST)
- Changelog created. Converted to new template. Links updated. Helpsheet has not had a full review
