79 Financial Statement Preparation Engagement Letter Sample: Your Guide to Getting Started When you're running a business, it's super important to know how you're doing financially. That's where financial statements come in. And when you need help putting those statements together, you'll often get something called a financial statement preparation engagement letter sample. This letter is like a handshake agreement between you and your accountant, making sure you're both on the same page about what needs to be done. Understanding the Financial Statement Preparation Engagement Letter Sample So, what exactly is in this letter, and why is it so crucial? Think of it as a roadmap for your accountant. It clearly outlines what they'll be doing, what information they need from you, and what the final result will be. The importance of this letter cannot be overstated, as it sets expectations and prevents misunderstandings down the line. It's like getting instructions before building a LEGO set – you know what pieces you need and what the finished product will look like. Here's what you'll typically find inside:
  • The names of both parties involved (your business and the accounting firm).
  • The specific services the accountant will provide (e.g., preparing the income statement, balance sheet, and cash flow statement).
  • The period the financial statements will cover.
  • A list of the information the accountant will need from you (like bank statements, invoices, and payroll records).
  • How the accountant will be compensated.
  • The expected timeline for the project.
It’s also important to understand what this letter *doesn't* mean. It’s a preparation engagement, not an audit or a review. This means the accountant isn't going to dig deep to find errors or give their opinion on the fairness of the statements. They are simply compiling the information you provide into the standard financial statement format. Here's a quick look at the typical structure:
Section What it covers
Introduction Who is involved and the purpose of the letter.
Scope of Services Exactly what the accountant will do.
Client Responsibilities What you need to provide.
Fees and Billing How much it will cost and how you'll pay.
Disclaimer What the accountant is NOT doing (like auditing).
23 Example of Financial Statement Preparation Engagement Letter Sample for a New Business When you're just starting out, a financial statement preparation engagement letter sample is essential to get your financial records in order from day one. 1. Business Name: [Your Business Name] 2. Accountant's Firm: [Accounting Firm Name] 3. Purpose: To prepare initial financial statements. 4. Services: Balance Sheet, Income Statement, Cash Flow Statement. 5. Reporting Period: First fiscal quarter. 6. Information Needed: All bank statements. 7. Invoices and receipts. 8. Payroll records. 9. Loan documents. 10. Capital contributions. 11. Fees: [Dollar Amount] 12. Payment terms: [e.g., 50% upfront, 50% upon completion] 13. Timeline: [Number] weeks from receipt of all documents. 14. Accountant's role: Compiling data. 15. Client's role: Providing accurate information. 16. No assurance provided. 17. Statements will be prepared based on client-provided data. 18. Confidentiality clause. 19. Termination clause. 20. Governing law. 21. Acceptance by signature. 22. Contact person for client. 23. Contact person for accountant. 17 Example of Financial Statement Preparation Engagement Letter Sample for a Growing Business As your business expands, you might need more detailed or frequent financial statements. 1. Business Name: [Your Business Name] 2. Accountant's Firm: [Accounting Firm Name] 3. Purpose: To prepare monthly financial statements. 4. Services: Balance Sheet, Income Statement, Cash Flow Statement, Statement of Retained Earnings. 5. Reporting Period: Each calendar month. 6. Information Needed: Updated bank reconciliations. 7. Accounts payable and receivable aging reports. 8. Inventory records. 9. Fixed asset register. 10. Sales and revenue details. 11. Fees: [Dollar Amount] per month. 12. Payment terms: Monthly in advance. 13. Timeline: Within 5 business days after month-end. 14. Focus on trend analysis. 15. Assistance with budgeting projections. 16. No review or audit performed. 17. Client responsible for the accuracy of provided information. 19 Example of Financial Statement Preparation Engagement Letter Sample for a Specific Project Sometimes you need financial statements prepared for a particular reason, like seeking a loan. 1. Business Name: [Your Business Name] 2. Accountant's Firm: [Accounting Firm Name] 3. Purpose: To prepare financial statements for loan application. 4. Services: Balance Sheet, Income Statement, Cash Flow Statement as of [Date]. 5. Reporting Period: Last fiscal year and year-to-date. 6. Information Needed: All financial records for the specified periods. 7. Details of assets and liabilities. 8. Information on projected cash flows. 9. Notes to the financial statements. 10. Specific formats required by the lender. 11. Fees: [Dollar Amount] for the project. 12. Payment terms: [e.g., 25% upon signing, 50% at draft delivery, 25% upon finalization] 13. Timeline: [Number] weeks from complete information submission. 14. Accountant's role: Presenting financial data clearly. 15. Client's role: Securing necessary approvals for data sharing. 16. Emphasis on historical financial performance. 17. Statements are for informational purposes only for the lender. 18. Accountant not responsible for loan approval. 19. Requires client's detailed business plan summary. 13 Example of Financial Statement Preparation Engagement Letter Sample for Tax Preparation While not directly financial statements for general use, tax preparation often involves compiling similar data. 1. Business Name: [Your Business Name] 2. Accountant's Firm: [Accounting Firm Name] 3. Purpose: To prepare federal and state income tax returns. 4. Services: Completion of relevant tax forms. 5. Reporting Period: Tax year [Year]. 6. Information Needed: All income sources. 7. Business expenses. 8. Depreciation schedules. 9. Previous year's tax return. 10. Fees: Based on complexity, [Dollar Amount] estimate. 11. Payment terms: Due upon completion. 12. Timeline: To meet tax filing deadlines. 13. Accountant's advice on tax planning. 16 Example of Financial Statement Preparation Engagement Letter Sample for Internal Use Sometimes you just need financial statements for your own business insights. 1. Business Name: [Your Business Name] 2. Accountant's Firm: [Accounting Firm Name] 3. Purpose: To prepare internal management financial reports. 4. Services: Customized reports showing key performance indicators (KPIs). 5. Reporting Period: Quarterly. 6. Information Needed: Sales data by product line. 7. Customer acquisition cost. 8. Customer lifetime value. 9. Operational expenses breakdown. 10. Profitability by department. 11. Fees: [Dollar Amount] per quarter. 12. Payment terms: Net 30 days. 13. Timeline: Two weeks after quarter-end. 14. Focus on actionable insights. 15. Comparison to budgets. 16. Data for strategic decision-making. In a nutshell, a financial statement preparation engagement letter sample is your best friend when working with an accountant to create your business's financial reports. It lays out all the important details, ensuring everyone knows their role and what to expect. This clear communication is key to a smooth process and accurate financial statements that help you understand your business better.

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