What it is
Recurring accounting work blurs the line between the firm’s job and the client’s. The letter should say who decides, who approves, who holds access to systems and what level of assurance the statements carry.
This letter lists the services with frequency, states the client’s management responsibilities and an oversight person, the basis of the statements, system access controls, monthly fees, notice and transition terms.
When to use it
- Starting a monthly bookkeeping, controller or CFO advisory relationship.
- Moving a client from project work to a recurring monthly fee.
- Clarifying management responsibilities for a client the firm also reviews or audits.
What’s inside
- Service menu with frequency, included flag and notes
- Management responsibilities and an oversight designee
- Basis of the statements and a no-assurance statement
- Systems and credential table, fees, term and transition
Standard cited
This template follows ET 1.295 / SSARS. 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
Can the firm approve payments for the client?
The template says the client authorizes and releases payments. A firm that makes management decisions or holds custody of assets for an attest client can impair independence, so complete the independence evaluation first.
Is this an audit, review or compilation?
No. The letter says the services give no assurance. If a lender wants more, discuss a compilation, review or audit.
Who owns the accounting data?
The client does. The letter commits the firm to returning records and a transition file on request.
Related templates
- Bookkeeping Services Engagement Letter
- Nonattest Services Addendum to the Engagement Letter
- Nonattest Services Independence Evaluation Form
- Engagement Scope Change Letter (Addendum)
Last updated 11/05/2026. All free templates.