New client Conundrums

摘要

If you are approached by a prospective new client, you are required to do three things at the outset: 1. tell him that you have a professional responsibility to communicate with his existing accountant and obtain his written consent to do this; 2. ask him to confirm in writing to his existing accountant that his intention is to move to you and that his existing accountant should cooperate with your enquiries; 3. write to his existing accountant and ask if there is anything he should disclose that is relevant to your decision whether to accept the appointment or not.