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The Engagement Letter: Best Practices and Examples
This Practice Aid provides guidance on developing engagement letters in accordance with applicable AICPA Professional Standards, supplemented with best practice recommendations to ensure the engagement letter is as effective as possible in clearly documenting the terms of the engagement. Illustrative examples are provided throughout all chapters so practitioners can easily apply the requirements and recommendations for auditing, compilation, review, and certain attestation engagements.

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Product details

Save time and minimize risk with this essential and practical resource. This online tool gives you everything you need to quickly and accurately develop your engagement letters in accordance with applicable standards.

By downloading the sample engagement letters for easy mark up and customization, you'll save hours of planning time and minimize the risk of over-reliance on the prior year's engagement letter.

You'll get best practices to ensure the engagement letter is as effective as possible in documenting the terms of the engagement, and clear differentiation between required and optional content. The expert guidance makes this an essential resource for auditors making the transition to new auditing standards.

Illustrative examples are provided throughout so you can easily apply the recommendations for auditing, compilation, review, and certain attestation engagements.

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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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