Chapter 10

Question 1

Should a member act if they consider that the fulfilment of their client’s interactions involves a risk of assisting a criminal activity?

Answer 1

No

Question 2

A member who has accepted a client’s instruction should not cease to act unless relevant work has been completed unless….. what

Answer 2

• They are obliged because of legal / professional obligation
• The client requires it
• A member gives reasonable notice

Question 3

What should be included in a letter of disengagement?

Answer 3

• Summary of services provided up to date of ceasing to act
• Note of any further action to be taken by a member
• Note of any outstanding matters
• Details of impending deadlines and the action required
• Details of outstanding fees
• Note indicating whether a member or their successor is to advice HMRC of the change
• A member’s willingness or otherwise to:
• Assist the new advisers to resolve outstanding issue with HMRC
• Provide copy papers to the new advisers

Question 4

If a member is asked to hand over relevant papers to former client, what should be considered?

Answer 4

• If the request doesn’t come from the client directly
• If there is risk that the former client may use the information provided
• Some docs on a member’s files may belong tocliendt
• Where original docs are handed over, the member should keep copies
• termination of relationship doesn’t change member’s requirement to maintain professional records of work
• If significant work to provide copies - may need to charge client