This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members capture information about a prospective client and form their decision on whether or not to accept appointment for a potential engagement. It offers a non-exhaustive list of considerations to act as a starting point for firms in making a client acceptance decision.

Members may also wish to refer to the following related helpsheets and guidance:

• Change of professional appointment – Incoming accountant
• Engagement letters and privacy notices
• CCAB Anti-money laundering guidance for the accountancy sector

This helpsheet should be read in conjunction with section 320 of the ICAEW Code of Ethics on professional appointments, the CCAB Anti-money laundering guidance for the accountancy sector and the helpsheet Change of professional appointment – Incoming accountant. Each section is designed to capture key information about a prospective client and offer indicative considerations. Members may wish to download a Word version of the helpsheet.

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.

Download a Word version of this helpsheet to access checklists to help you gather the client details listed below:

1. Client details and business
2. Introduction
3. Services
4. Professional enquiry
5. Client identity and risk assessments
6. Audit appointments
7. Other considerations as appropriate to the firm/client
8. Acceptance decision

• Download the helpsheet