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Do I need separate engagement letters for audit and other work?

Discover why GoProposal advises you to issue separate engagement letters for audit or independent examination work and other services.

Written by Russell Henderson

If you’re engaged to perform an audit or independent examination alongside other accountancy services, our compliance experts recommend issuing separate engagement letters.

While it’s technically possible to combine them, separating these letters is best practice because:

  • It demonstrates that the audit or examination is an independent assignment

  • It aligns with guidance from many professional bodies

  • It reduces the risk of clients perceiving these services as intertwined

Issuing separate letters helps maintain independence and compliance with regulatory expectations.


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