CLIENT ENGAGEMENT PROCEDURES: CHANGES IN PROFESSIONAL .

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CLIENT ENGAGEMENT PROCEDURES: CHANGES IN PROFESSIONALAPPOINTMENTSThe following checklist relates to what is often called "professional clearance"and is based on Section 3.8 of the 2000 Rulebook. As paragraph six of theSection states, "communication with the existing accountant is not just amatter of professional courtesy. Its main purpose is to enable the prospectiveaccountant to ensure that there has been no action by the client which would,on ethical grounds, preclude him from accepting the appointment and that,after considering all the facts, the client is someone for whom he would wishto act."Client name: .Year end:Comments/ Sch. ref.1.Request prospective client's permission tocommunicate with the existing auditor. Ifpermission is refused, decline theappointment.2.If permission is received, write to existingauditor requesting all information which oughtto be made available to enable theprospective auditor to decide whether or notto accept the appointment. Reasons for notaccepting the appointment could includeethical or commercial reasons: outstandingfees owed to the predecessor auditor are notof themselves grounds for declining.3.The existing auditor must obtain the client'spermission to give information to theprospective auditor. If permission is withheld,the existing auditor should inform theprospective auditor, who should decline theappointment.4.Communication received from predecessorauditor (can be verbal or written). Suchcommunication must be treated in thestrictest confidence, whether or not theappointment is accepted.5.Note any reasons given by the existingauditor as to why the appointment should bedeclined. The existing auditor is required togive specific reasons to the prospectiveauditor.Initls.

6.If no reply is received from the existingauditor, send a follow-up request by recordedor registered delivery, stating a deadline afterwhich it will be assumed that there are noprofessional reasons why the appointmentshould be declined.7.If no reply is received from previous auditor,obtain proof of resignation or valid removalfrom office.8.Type the individuals name and companyname into Google. Investigate any unusualhits or reports of illegal or unethicalbehaviour.Money laundering additional proceduresPERSONAL IDENTITY RECORD FORMCLIENT NAME:ADDRESS:TEL. NO:1Source of Introduction:2What sort of business do we expect to undertake for the client?3Are we satisfied that in general terms we understand the source of theclient’s funds/wealth?4Date/state where prospective client was met in person.5If a professional appointment, send a change of appointment letter.Attach copy and copy of reply.6Obtain one, or more than one, of the following and attach copy. Current valid UK or ROI Passport.Initials

A known employer ID card bearing photo and signature. A full Driving Licence.(Note if the above documents are not available refer to the Firm’s proceduresfor guidance on the alternative procedures which can be undertaken)

7The address of a prospective client should be verified. One of thefollowing is to be obtained: Refer to electoral register (local registers held at Post Offices, Libraries,Garda Stations and can be accessed via Minitel). Contact a credit reference agency. Bank or building society statement Examine an original bill e.g utility or local authority. Check telephone directory. Record of home visitInitials(Note if the above methods of verification of address are not available refer tothe Firm’s procedures for guidance on the alternative procedures which can beundertaken)Conclusion – Personal Identity Record FormResultActionThe potential client hasbeen satisfactorilyidentifiedThe potential client hasnot been satisfactorilyidentifiedInitial asappropriateProceed to carry out other client acceptance testsRetain records of identification on the clientpermanent fileDo not accept the clientRetain copies of any documentation acquiredin the attempted identification processConsider the need to report a suspicion ofmoney-laundering as arising from theattempted identification process.ConfirmationI confirm that the procedures initialled above have been carried out.Name:(engagement principal)Signature:Date:

The following are examples of documents acceptable for verification ofidentity. It is for each Firm to agree what documents it considers acceptablefor the purposes of identification and a degree of professional scepticismshould always be employed in accepting any documentation.Documentation for the identification of individualsIdentification consists of individuals consists of two stages, name verificationand verification of permanent address.Documents used to verify name should be current and bear a photograph anda signature. The following documents can be used to verify name: Current valid passport Current valid full driving licenceor where the above preferred documents are not available, An identification form with photograph signed by a member of theGarda Síochána; or documentation/card issued by a Government Department showingthe name of the person; and a letter/statement from a person in a position of responsibility (e.g. asolicitor, accountant, doctor, minister of religion, teacher, socialworker, community employment scheme supervisor) who is in aposition to confirm the person’s identity to the Firm. In suchinstances, the person providing the letter/statement must presentthemselves to the Firm providing proof of their own identity andverifying their status to the FirmThe following methods may be used to verify the permanent address of anindividual: Requesting sight of current originals of any of the following - Utility bill- Bank, building society or financial institution statement- Notice of Determination for Tax Credit- Balancing Statement from Revenue Commissioners- Revenue Commissioners C2 Tax Certificate- social insurance documents- household/motor insurance certificates- invoice from a mobile telephone company; checking the Electoral Register (local registers are held at PostOffices, Libraries, Garda Síochána Stations) making a credit reference agency search; checking a local telephone directory or available street directory;

Or if the preferred methods above are not available the Firm could accept oneof the following to verify address: a letter/statement from a licensed employment agency that theperson has recently arrived in Ireland and is commencingemployment or from an employer that the person has commencedemployment and in each case stating that the person is not in aposition to produce a utility bill or other document which shows anIrish address. In addition, in such cases, the prospective clientshould be required to submit follow-up documentation (e.g. utilitybill) confirming Irish address in due course; a letter/statement from a person in a position of responsibility (e.g. asolicitor, accountant, doctor, minister of religion, teacher, socialworker, community employment scheme supervisor) who is in aposition to confirm the person’s address to the Firm. In suchinstances, the person providing the letter/statement must presentthemselves to the Firm providing proof of their own identity andverifying their status to the Firm; or documentation/cards issued by a Government Department showingthe address of the person.Procedures to identify a non-resident individual should be principally the sameas for a resident individual. There may however be a need to seek furtherinformation to satisfy the Firm as to the authenticity of unfamiliar documents.In particular, the Firm should be wary of documents received from countriesnot subject to anti-money laundering legislation similar to our own. Thesecountries have been prescribed by the Minister for Justice, Equality and LawReform and are named in Appendix 11.Where there is not a face-to-face meeting with the client or where copies ofdocuments are provided the copies of documents required to verify identityshould be certified by a suitable person e.g an accountant, a solicitor, amember of the Garda Siocháná, another designated body for the purposes ofthe anti-money laundering legislation.If it is not possible to obtain a certified copy of a passport or a driving licencetoverify the name, the Firm could verify name by means of two of the following: Copy of passport or driving licence (This copy should be reviewedto ensure that it is in date, that there is no apparent variationbetween the signature on the copy and the signature obtained onany other document received from the customer and that the formatof the copy document is consistent with the official format of thatdocument for the country in question) Verification that the named client is registered as living at the homeaddress provided (i.e. one of the methods used below to verifyaddress). (Note the same document should not subsequently beused to verify the client’s address in this case)

Telephone contact with the client at an independently verified homeor business telephone number Confirmation from the client’s employer by telephone to the listedbusiness telephone number.Professional clearance procedures completed satisfactorily and work maynow start:.Audit Principal.(Date)

accepting the appointment could include ethical or commercial reasons: outstanding fees owed to the predecessor auditor are not of themselves grounds for declining. 3. The existing auditor must obtain the client's permission to give information to the prospective auditor. If permission is withheld, the existing auditor should inform the prospective auditor, who should decline the appointment .

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