What it is
Independence is only as good as the firm’s ability to show who has confirmed, when, and which clients receive nonattest services that need evaluating. This tracker lists every professional with the date of the last signed confirmation and calculates the next due date and status.
A clients tab lists attest clients with their nonattest services, whether an evaluation is on file and when it was last done, and an exceptions tab logs matters raised and how they were resolved. A summary counts what is overdue or missing. It organizes the process; the confirmations and evaluations are separate documents.
When to use it
- Running the annual independence confirmation cycle.
- Keeping evidence of independence monitoring for quality management and peer review.
- Checking before a report is released that the team’s confirmations are current.
What’s inside
- Personnel tab with next due date and Current, Due soon, Overdue or Missing status
- Clients tab with nonattest services, evaluation on file and next review due
- Exceptions log with open and resolved status
- Summary counts
Standard cited
This template follows AICPA Code / SQMS No. 1. 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.
Questions
How often should confirmations be collected?
The frequency is a firm policy decision, set as an input here (12 months by default). Many firms also collect them at each new engagement and when circumstances change.
Does this replace the per-engagement form?
No. Use the engagement independence confirmation form for teams and the nonattest services evaluation form for each service. This tracker shows what is current.
What about SEC clients?
SEC and PCAOB independence rules are stricter in some respects and need their own process. Track those clients separately or add columns.
Related templates
- Engagement Independence Confirmation (AICPA Code ET 1.200)
- Nonattest Services Independence Evaluation Form
- Client Acceptance and Continuance Form
Last updated 11/05/2026. All free templates.