What it is
A client leaving is the point where firms most often run into problems: records held back over unpaid fees, a successor who cannot get the information it needs, and access to client systems that stays open for months. This checklist handles the end of the relationship in order.
It covers the decision and notice, records to return, successor communications, authorizations and access, billing, and the start of the retention clock. Record-return obligations depend on the AICPA Code, state board rules and the engagement letter, so confirm with counsel before relying on any right to withhold records.
When to use it
- When a client terminates the firm or the firm resigns.
- When an engagement ends and no further services are planned.
- When a successor accountant asks for information.
What’s inside
- Decision, notice and open deadlines
- Client records versus firm work product
- Successor accountant and workpaper access
- POA, e-file authority and system access
- Final invoice, archive and destruction date
Standard cited
This template follows AICPA Code / AU-C 510 / AU-C 230. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 510 explained, AU-C 230 explained.
Questions
Can the firm hold records until fees are paid?
The answer depends on the AICPA Code, the state board of accountancy and what the records are. Client-provided records are treated differently from firm-prepared work product. ET 1.400.200 covers records requests and state boards can be stricter, so ask counsel before withholding anything.
Do successor auditors have a right to the workpapers?
Not as a matter of right under the auditing standards. The firm decides, with counsel, what to make available once the client gives permission, and many firms use an access letter. State board rules may add requirements.
What authorizations need to be revoked?
Withdraw powers of attorney and tax information authorizations the firm holds and remove the firm’s login credentials from the client’s systems. Log the dates.
Related templates
- Client Data Retention and Destruction Checklist for CPA Firms
- Audit Engagement Letter (AU-C 210)
- Engagement Kickoff Checklist
Last updated 11/05/2026. All free templates.