2022 Sample Terms and Conditions Addendum

Many terms and conditions are applicable to all engagements. In the interest of streamlining the content of engagement letters, a CPA firm may utilize a Terms and Conditions Addendum which includes provisions applicable to all engagements. This protocol enables engagement teams to focus their attention on determining and agreeing to the engagement specifics with the client.

All engagement letters and the Terms and Conditions Addendum contained in the AICPA Tax Section’s Annual Tax Compliance Kit have been developed in collaboration