What it is
Using an outside or offshore provider keeps the firm responsible for the work. The firm needs a record of which provider touches which client’s data, what consent is on file and when the work was last supervised.
Each row ties a provider to a client with the data shared, whether tax return information or taxpayer ID numbers are involved, the consent type and dates, the confidentiality agreement, the supervision method and the last and next review dates. Status flags show consent missing or expired, agreement missing and supervision overdue.
When to use it
- Setting up a new outsourcing arrangement.
- Annual review of providers and consents.
- Preparing for a peer review or a client questionnaire.
What’s inside
- 40 provider and client rows
- Consent type, date and expiry columns
- Supervision method and next review calculation
- Status flags and a summary with counts
Standard cited
This template follows ET 1.700.040 / IRC 7216. 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 the AICPA Code say?
ET 1.700.040 deals with disclosing confidential client information to third-party service providers. It requires informing the client and using appropriate safeguards. The log records the facts for the file.
Why a separate flag for tax return information?
Disclosing tax return information is governed by IRC 7216 and its regulations, with added requirements for a recipient outside the United States.
How often should supervision be reviewed?
Set the number of days per provider in the log. High-risk work gets shorter cycles.
Related templates
- Outsourcing and Offshore Confidentiality Checklist for CPA Firms
- Section 7216 Consent to Disclose Tax Return Information
- Client Consent to AI and Third-Party Data Handling
- Vendor Risk Register and Review Calendar (Excel)
Last updated 11/05/2026. All free templates.