In some circumstances you may engage a client to do an audit or independent examination alongside other pieces of general accountancy work.

Our compliance experts preference is that if you are doing so, you issue these Letters of Engagement separately.

Whilst you could combine them, she doesn't think we should encourage these pieces of work to be seen as intertwined and they need to be kept separate.

In actual fact, she states that many of the governing bodies would encourage you to send these separately as it’s a way of demonstrating that they are two separate assignments and that you are independent when you are examining.

Here's our expert going into more detail about this..