What it is
Acceptance decisions go wrong when the facts arrive late. This form collects what a partner needs before the engagement letter is sent: who the client and its owners are, what is being asked, whether any conflict or independence threat exists, and whether the client is who it says.
It runs a conflict search table, an independence screen for attest work, an identity and integrity check, and ends with the recommendation and approval. Use it before the client acceptance and continuance checklist.
When to use it
- Every prospective client before proposal or engagement letter.
- When an existing client adds a service or an affiliate.
- When a referral comes with a dispute or transaction attached.
What’s inside
- Entity, owners, related entities and services requested
- Conflict search table across client, related parties, opposing parties and the firm
- Independence screen and identity and integrity checks
- Recommendation, conditions and partner approval
Standard cited
This template follows Circular 230 §10.29 / ET 1.210. 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
What does Circular 230 say about conflicts?
Section 10.29 says a practitioner may not represent a client when interests conflict unless the practitioner reasonably believes the work can be done competently and diligently, the law does not prohibit it, and each affected client gives informed written consent.
Is the form enough for an attest client?
It starts the independence screen. For attest work complete the threats and safeguards worksheet and the firm’s independence procedures too.
Why record only the last four digits of an ID number?
To keep the form out of the category of documents holding full taxpayer IDs. Collect full numbers only where needed and store them securely.
Related templates
- Client Acceptance and Continuance Checklist
- Independence Threats and Safeguards Evaluation Worksheet
- Firm Independence Compliance Checklist (Annual)
- Engagement Kickoff Checklist
Last updated 11/05/2026. All free templates.