We obtain an understanding with the client regarding the services to be performed.

We document this understanding:

• For consulting projects entered into on freelance marketplaces/platforms (e.g., Upwork, Paro) where the standard terms of service implemented by a platform and the content of the proposal submitted to and accepted by a client are adopted instead of an engagement letter;
• For attest engagements within a separate written engagement letter that may or may not incorporate the terms of service of other parties involved (when applicable).

The signed engagement letter is maintained with an engagement file.

The following are templates with the wording suggested for our engagement letters:

• Engagement Letter Templates