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Consumer Information

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Engagement Letter

Some CPAs choose to use a contract known as an engagement letter. An engagement letter usually includes:

  • 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.


The Board does not govern how much a CPA charges, when they send invoices, or require itemized or detailed billing. Our Complaints page has more information.

Referral Fees

CPAs may accept referral fees or commissions under certain circumstances. (WAC 4-30-044)

Requesting Records

Upon client request, CPAs must provide certain records. You can find more information about this on our Complaints page, and in our client records rule AICPA Code of Professional Conduct 1.400.200.

Choosing a CPA or CPA Firm

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