Consumer Information

Engagement Letter

CPAs often use a contract known as an 'engagement letter'. The engagement letter should include:

• What services will be performed.
• When the services will be completed.
• What is expected of the client and CPA.
• How much will be charged.
• Signatures of parties involved.

You and the CPA should keep a copy of the letter. When questions come up, the engagement letter is a useful resource. When services or fees change, the engagement letter should be updated.

Referral Fees

CPAs, CPA firms and CPA firm owners may, under some circumstances, accept referral fees, contingent fees, or commissions as long as they or an affiliate are NOT providing attest services to their clients. (WAC 4-30-044)

Choosing a CPA or CPA Firm

We cannot refer or recommend a CPA or CPA firm. We recommend you contact:

• The Washington Society of Certified Public Accountants (WSCPA)
• Your friends, family or associates in your community.
• Your legal counsel.
• Check CPA Verify to verify that the CPA you might use is licensed.