CORAA

Forensic / Investigation Engagement Letter Format

A distinct engagement letter for an investigation assignment — scope, confidentiality, evidence-handling expectations and the explicit non-legal-opinion clause, separate from the standard SA 210 statutory-audit engagement letter.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Distinct from
SA 210 statutory-audit engagement letter
Covers
Scope · confidentiality · evidence handling
Key clause
Explicit non-legal-opinion / non-audit statement
Format
Microsoft Word (.docx)
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

ENGAGEMENT LETTER — FORENSIC / INVESTIGATION ASSIGNMENT

We are pleased to confirm our understanding of the terms of our engagement to carry out an investigation in respect of ___, and the nature and limitations of the services we will provide.

1. Scope of the Engagement

Period to be covered: ___. Our work is confined strictly to this stated scope; matters outside it, even if they come to our attention, will only be reported where they are directly relevant to the matter under investigation, and will not otherwise be pursued as part of this engagement.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Why can't I just use the standard engagement letter template for an investigation?
The standard `engagement-letter` template is built around SA 210 and an audit opinion on financial statements — it doesn't address evidence chain-of-custody, the explicit non-legal-opinion clause, or the narrower, matter-specific scope an investigation needs. Using an audit-style letter for an investigation risks the client (or a third party later reading the letter) assuming audit-level assurance was intended, which this engagement does not provide.
Does this letter need to be reviewed by a lawyer before use?
For any engagement where the findings might feed into litigation, a regulatory referral, or an employment/disciplinary action, having legal counsel review the scope and evidence-handling clauses before the letter goes out is a sensible practice — this template is a starting structure, not a substitute for that review in a legally sensitive matter.
Can the scope be narrowed or widened after the engagement starts?
Yes, but any change to scope should be documented in writing (a short addendum referencing this letter) rather than handled informally — scope creep in an investigation, undocumented, is exactly the kind of thing that undermines the credibility of the eventual findings if they are ever challenged.
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