Practice Governance, Clients and Engagements
Practice systems, new clients, professional clearance, engagement letters and client service.
How to study the ATT Qualification
Use Finance Act 2025 for the 2026 tax papers, complete the three foundational CBEs early, apply professional ethics throughout and concentrate option practice on the one paper you will enter.
Core concepts
Concept 1
Practice governance allocates responsibility, competence, supervision, records and quality controls.
Exam cue: Complete acceptance checks before substantive work.
Concept 2
New-client procedures address identity, integrity, conflicts, competence and predecessor communication.
Exam cue: Identify who the client is and what service is authorised.
Concept 3
An engagement letter defines scope, responsibilities, fees and limitations.
Exam cue: Document scope changes and client responsibilities.
Risk pitfalls and guardrails
Starting work before conflict and AML checks.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Assuming a client relationship covers connected persons automatically.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Leaving scope or responsibility ambiguous.
Guardrail: Do not use an obsolete tax rate, assume a relief, ignore legal form, submit unsupported information or omit the relevant deadline and ethical response.
Memory anchors
Acceptance
Identity, integrity, conflict, competence, resources and predecessor communication.
Client
Identify the person or entity to whom duties are owed.
Engagement letter
Scope, responsibilities, timetable, fees and limitations.
Professional clearance
Seek relevant predecessor information with authority.
Governance
Assign ownership, review, escalation and records for practice quality.
Checkpoint rule
Do the check-up only after you can summarize each concept in one sentence and identify one dangerous pitfall from memory.
Knowledge Check (after reading)
Short check-up to confirm understanding of this module.
Check-up Questions
Before accepting a new client, what should a practitioner establish first?
Why should an engagement letter identify services and client responsibilities?
Answer all questions to submit.
Next step personalized recommendations
Continue learning
Move forward only after this module is stable.
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