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It defines what an Accountant’s Letter is, outlines key risks of shifting credit assessment liability, and sets decision guidance for whether to provide such documents. 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It is intended as general guidance only. The Professional Bodies do not accept any liability for any losses or liabilities a member may incur as a result of using this guide (including any of the resources referred to in it) . Members should exercise their professional judgement and should seek their own independent legal advice if they have any concerns.  \nCopyright  \nCopyright © 2023 Chartered Accountants Australia and New Zealand (“CA ANZ”), CPA Australia and the Institute of Public Accountants (“IPA”) . All rights reserved. Apart from fair dealing for the purpose of study, research, criticism and review as permitted by the Copyright Act 1968, no part of these materials may be reproduced, modified, or reused or redistributed for any commercial purpose, or distributed to a third party for any such purpose, without the prior written permission of CA ANZ, CPA Australia and the IPA. Any permitted reproduction, including fair dealing, must acknowledge CA ANZ, CPA Australia and the IPA as the source of any such material reproduced and any reproduction made of the material must include a copy of this original notice.  \nCA ANZ is formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ.  \n1.0 What is an Accountant’s Letter?  \nAn ‘Accountant’s Letter’ is a document prepared by an accountant at the request of their client for a bank , lender, or another party for the purposes of approving a loan, lease or rental agreement for a client. For the purposes of this toolkit, we have used the term‘lender’ when referring to these different groups.  \nThe actual format of the information requested may vary widely but, in essence, the lender’s request is for the accountant to provide or confirm information about a client’s historical, current or future financial affairs. Accountant’s letters are also commonly referred to as “Accountant’s Declarations” or“Capacity to Repay” Certificates.  \nImportantly, you should never provide any client information to a third party without your client’s express written consent.  \nThe Professional Bodies joint position on Accountant’s Letters is to decline to provide them because the credit assessment is the responsibility of the lender, and the lender has specific obligations under their credit licence when making such assessments. This toolkit includes a template that members may use to decline provision.  \nHowever, we also understand that our members may choose to support their clients when they are seeking credit-this toolkit provides information on how members may appropriately support their clients through this process without inadvertently breaching professional standards or indemnity requirements.  \n2.0 What are the risks associated with providing Accountant’s Letters?  \nDepending on the terms of the","cbCaifgY9xBGMbWa","https://ap.wps.com/l/cbCaifgY9xBGMbWa","pdf",550450,"English","# What is an Accountant’s Letter?\n# What are the risks associated with providing Accountant’s Letters?\n# Now I understand the risk, how do I decide whether to provide an Accountant’s Letter?\n# How can I tell my client?\n# Accountant’s Letters Templates and Resources","[{\"question\":\"What is an Accountant’s Letter used for?\",\"answer\":\"An Accountant’s Letter is prepared by an accountant at a client’s request to provide or confirm information to a bank, lender, or other party for credit assessment relating to a loan, lease, or rental agreement.\"},{\"question\":\"What are the main risks of providing an Accountant’s Letter?\",\"answer\":\"Providing the letter may shift risk from the lender to the accountant, creating significant potential liability. It is essential to ensure engagements are clear about what is and is not being assured.\"},{\"question\":\"How should members communicate with their clients and lenders?\",\"answer\":\"Members should obtain the client’s express written consent before sharing information with a third party. They should also provide current, accurate, bona fide documents and include appropriate disclaimers in correspondence with lenders, disclosing limitations if information is unverified.\"}]","Accountant’s Letters Templates and Resources - Toolkit for Members - May 2023 | PDF",1789535338]