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How about this?
1. Purpose
The purpose of this letter is to set out matters connected with your decision to replace us as your accountants with immediate effect.
2. Summary of Services Provided
During the course of our professional work for you we have provided the following
services:
Preparation of VAT returns
Accounts preparation
Completion of personal tax returns
These services, together with a summary of the respective responsibilities of both
yourselves and us relating to them, and the terms of business on which we provided
service, were set out in our Letter of Engagement to you, dated …………..
3. Current Status Report
To ensure that you are fully aware of the current status, including applicable dates by
which aspects of these services are normally due, we attach to this letter a progress report.
This report sets out, by service, information relating to the last completed service cycle,
details of progress to date in respect of the current service cycle, and its applicable ‘due
date’. This report should assist the firm succeeding us as your accountants to assume
responsibility for this work.
4. Respective Responsibilities
With respect to our resignation as your accountants, our responsibilities to you, with the
exception of the specific matters referred to in section 3 (above) will cease with immediate
effect. You will be solely responsible for identifying another accountant to take on these
responsibilities or to satisfy the need for the services that we provided in other ways.
To assist you and any successor, we have drawn your attention to relevant dates
associated with the services provided in section 3 (above).
Our responsibilities, on resignation as accountants include those set out in our Institute’s
Guide to Professional Ethics (Statement 3.3 Section 210) to respond to the enquiry of our
successor and disclose, with your consent, any issues or circumstances relevant to their
decision to accept or decline appointment. It is also common for practitioners to combine this
initial professional enquiry with a request for information and documents relevant to the
engagement. We will, unless undue additional work is entailed, be pleased to respond to
these enquiries at no additional fee, and would be pleased if you would indicate your
agreement to our satisfying these requests by signing and returning to us the authority
attached to this letter. If you do not return the authority, we will assume that you are content
for us to co-operate with a successor as set out above.
Marilyn
ps You can adapt this to suit your needs
Edited at 27 Nov 2014 11:56 AM GMT
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