Engagement terms, scope documents and change control.
Start here
Page
Type
Applies to
State
Freelance contract basics for accountantsWhat a freelance accounting contract must settle before you touch a file: scope, independence, confidentiality, workpapers, liability, payment and exit.
Overview
US rule; elsewhere, check your own regulator
Draft
Guides
Page
Type
Applies to
State
Change orders for accounting engagementsWhat a change order records, when to use one on accounting file work, the fields it needs, and how approval works so a changed scope is paid and dated.
Guide
Country-neutral
Draft
Confidentiality clauses: what to look forWhat to check in a confidentiality clause on freelance accounting files: definition, permitted places, tax return data, return and exit.
Guide
US rule; elsewhere, check your own regulator
Draft
IP and workpaper ownership clausesWhat to check in the ownership and IP clauses of a freelance accounting agreement: workpapers, your own tools, licences, retention and what you may keep.
Guide
US rule; elsewhere, check your own regulator
Draft
Scope creep: how to spot and stop itHow scope creep shows up in accounting file work, the early signs, and a four-step routine that turns extra requests into agreed changes.
Guide
Country-neutral
Draft
Scope of work: how to write oneHow to write an accounting scope of work that names the files, the procedures, the deliverables, the exclusions and the evidence that the work is done.
Change orderA change order is a written instruction or agreement that changes the scope, price or timing of work already agreed.
Glossary
Country-neutral
Draft
Scope creepScope creep is growth in the work beyond what was agreed, without a matching change in price or deadline.
Glossary
Country-neutral
Draft
Statement of workA statement of work is the written description of what an engagement covers: what is delivered, by when, to what standard, and what is left out.
Glossary
Country-neutral
Draft
Join the CORAA reviewer waitlist
CORAA prepares audit files for US CPA firms. Reviewers are independent contractors who clear what the software flags, with evidence and a note, paid per file under a contractor agreement.
