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information about them including their presence on the Money Laundering Regulations. This guidance
social media platforms such as Twitter and LinkedIn. This distinguishes between accountants who are and are not
may provide insight into them as people, but also how members of professional bodies and the information that is
they communicate. acceptable to share in each circumstance.
The chances of a dispute can rise when providing services to
a challenging client, and disputes can be time-consuming and Provide a clear engagement letter
costly. The first step to preventing a dispute with a client is Once you have a clear understanding of your client’s
avoiding the wrong client. expectations, you will want to ensure you have a precisely
CIMA recommends that you contact the outgoing drafted contract that informs all parties of their rights and
accountant (if there is one) by sending a professional clearance obligations. All Members in Practice are required to provide
letter or picking up the telephone. While there is no regulatory written terms of engagement for all clients. Ensuring you
requirement for you to do this, it would be prudent to do so. have a clear and comprehensive letter of engagement is one of
The CIMA Code of Ethics does require you to take other the main assets in managing a challenging client.
reasonable steps to obtain information about any possible If a client has concerns about your performance, you
threats that could arise from taking on the appointment if you should be able to refer them to the letter of engagement for
are unable to communicate with the previous accountant. clarification. By setting out your obligations clearly and
Sometimes the outgoing accountant will be willing to have an precisely, you should be in a better position to manage client
informal conversation rather than express concerns in writing. expectations, reducing the scope for a possible dispute.
The CIMA guidance on professional clearance is helpful here. If you need to make material adjustments to the scope of
You should also look at the CIMA guidance on “tipping off”, services, you should agree to this in writing with the client
which will help you understand the “tipping off offence” under and make any necessary amendments to the contract

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