# Professional clearance letter template: what to ask the previous accountant, and what to do when they do not reply

> A professional clearance letter and follow-up to copy, with a dated 42-day timetable and ICAEW's rules on silence, unpaid fees and handing over records.

- Page to cite: https://aeolookup.com/accountants/professional-clearance-letter-template-accountants/
- Publisher: AEO Lookup (https://aeolookup.com/)
- Section: Accountancy practices, Onboarding and AML
- Published 1 October 2026
- Key fact: ICAEW's Code of Ethics (2026 edition, section 320) says an incoming accountant whose enquiry goes unanswered must write again by recorded delivery, stating an intention to accept the engagement; ICAEW's helpsheet adds that a reply period of less than two weeks is unlikely to be reasonable and that unpaid fees are not a reason to withhold a reply.
- Sources: ICAEW Code of Ethics 2026 (applies from 1 July 2026), section 320; ICAEW helpsheets "Change of professional appointment - incoming accountant" (reviewed 17 November 2023) and "Change of professional appointment - outgoing accountant" (updated 29 October 2025); GOV.UK "Authorise an agent for taxes that use the digital handshake" (17 March 2026); all read 2026-10-01.

A professional clearance letter asks the previous accountant one question: is there anything the new accountant should know before accepting this client. It does not ask for permission. ICAEW's helpsheet calls "clearance" a misnomer, because the existing accountant has no authority to give or withhold it, and the decision to act belongs to the incoming accountant.

The rules quoted here are ICAEW's, read on 1 October 2026. We did not open the ACCA or AAT codes for this page, so members of other bodies should check their own.

**Free tool on the page:** Professional clearance letter maker. It runs in the browser at https://aeolookup.com/accountants/professional-clearance-letter-template-accountants/#tool and asks for no sign-up.

## The rules in brief

- **Contact is required.** Section 320 of the code says an accountant asked to accept an appointment shall at least seek to contact the existing accountant, whether or not that person works in public practice.
- **Consent comes first.** The incoming accountant needs the client's permission to write, preferably in writing. The existing accountant needs the client's consent to answer.
- **Two questions are off limits.** Do not ask whether a suspicious activity report has been made, and do not ask whether identity checks were carried out. The code says client identification cannot be delegated to the existing accountant. The new practice does its own, as set out in our [AML checklist](https://aeolookup.com/accountants/aml-checklist-accountants-bookkeepers/).
- **Unpaid fees do not excuse silence.** The helpsheet says outstanding fees are not a reason for failing to respond, though the reply may mention them.
- **Silence has a procedure.** If the enquiry is not answered, the code requires a second letter by recorded delivery, stating an intention to accept the engagement unless a reply arrives within a specific and reasonable period.

## A 42-day timetable

The helpsheet suggests chasing by another route, such as telephone, and puts a reasonable wait before the tracked letter at "possibly 14-30 days depending on the circumstances". It also says a reply period of less than two weeks is unlikely to be reasonable. Those figures give this timetable for an enquiry sent on Monday 5 October 2026:

| Day | Date | Action |
| --- | --- | --- |
| 0 | 5 October 2026 | Send letter 1 with the client's signed authority |
| 14 | 19 October 2026 | No reply: telephone and email, and note both on file |
| 28 | 2 November 2026 | Still no reply: send letter 2 by a tracked method |
| 42 | 16 November 2026 | Reply period ends: decide, and record why |

The helpsheet counts an email with a read receipt as a tracked method, alongside recorded post. After day 42 the code lets the incoming accountant assume silence means no adverse comment, but it still expects other reasonable steps. The helpsheet lists some: check the previous accountant's address with their professional body, search for news about the client, and ask the client whether any regulatory or legal matters are in progress.

## The client's authority

> To [previous accountant]. I have asked [new practice] to act for me from [date or period]. Please give them any information they ask for about my affairs, including anything they should know before deciding whether to act, and send them my records. Signed, [client], [date].

## Letter 1: the enquiry

> Dear [name],
>
> [Client name] has asked us to act as [accountants and tax agents] from [the 2026 to 2027 tax year / the year ended 31 March 2026]. Their signed authority for you to reply is attached.
>
> Please tell us of any circumstances or information we should consider before deciding whether to accept this appointment. If there are none, please confirm that.
>
> Separately, and if you are content to release it, please send:
>
> 1. the last filed accounts and tax computations, with the closing trial balance;
> 2. the last tax return submitted and any open correspondence with HMRC;
> 3. details of any deadlines falling in the next 90 days.
>
> We would be grateful for a reply by [date 14 days ahead].

## Letter 2: the tracked follow-up

> Dear [name],
>
> We wrote to you on 5 October 2026 about [client name] and have not had a reply. We also tried to reach you by telephone on 19 October 2026.
>
> Unless we hear from you by 16 November 2026, we intend to accept the appointment. We will take your silence to mean that there is nothing you wish to bring to our attention.

## When the reply raises fees or records

The helpsheet sorts what comes back into three groups. Fraud, accounting irregularities and tax evasion are matters that should affect the decision to act. A client who refuses consent, or an accountant who never replies, might affect it. A fee dispute, or a client who is willing but unable to settle the old bill, may not affect the decision at all.

Records are a separate question. The code says the existing accountant shall deal promptly with any reasonable request to transfer records, and may have a right of particular lien if fees are unpaid. ICAEW describes the lien's purpose as helping prompt settlement from a slow client, not forcing payment from one with a genuine dispute. Information the client cannot supply, and whose absence would harm the client, must be given promptly and normally without charge.

## If the letter lands on your desk

The outgoing accountant's duties mirror these. Get the client's permission to answer, and reply promptly. If there is nothing to report, say so. If there is something, give the detail: the helpsheet says it is not sufficient to state that unspecified matters exist. If the client refuses consent, tell the new accountant that consent has been refused and say no more (audit and review appointments have extra rules). Never disclose that a suspicious activity report was made.

## What can run while you wait

The enquiry does not stop the rest of onboarding being prepared. The engagement letter can be drafted, and the practice's own identity and risk checks have to be done whatever the old accountant says. HMRC authorisation is on its own clock: an authorisation link sent to the client expires after 21 days, as our guide to [signing a client up for MTD for Income Tax](https://aeolookup.com/accountants/mtd-income-tax-agent-sign-up-client-authorisation/) explains. ICAEW's helpsheet accepts that the enquiry and the request for records are often sent together, but says the new accountant must be satisfied it is proper to act before accepting or starting work.

Overlyft ![](https://aeolookup.com/img/d/ours-badge.png) can set up an AI assistant to draft both letters and keep the timetable. The decision to accept a client, tax advice and sign-off stay with the accountant.

This is general information, not professional advice.

## Short answers from this page

**What should I do if the previous accountant does not reply to my professional clearance letter?** Chase by another route, such as telephone, then write again by a tracked method saying you intend to accept the appointment unless you hear by a set date. ICAEW's code requires that second letter, and its helpsheet says a reply period under two weeks is unlikely to be reasonable. An enquiry sent on 5 October 2026 can be settled by 16 November.

**Can the previous accountant refuse professional clearance because the client still owes them fees?** No. ICAEW's helpsheet says outstanding fees are not a reason for failing to respond to a professional enquiry, though the reply may mention them. ICAEW also calls "clearance" a misnomer: the previous accountant has no authority to give or withhold it, and the decision to act belongs to the incoming accountant.

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General information for UK small firms, not legal, tax or financial advice.