Professional clearance letter template
Everything you need to request professional clearance from a new client's previous accountant: the letter, the client's authority, a polite follow-up and a reply for when you're the outgoing accountant.
Free to copy and adapt. Last updated October 2026.
Professional clearance · Hartley & Co Ltd
What is a professional clearance letter?
A professional clearance letter is sent by a new accountant to a client's previous accountant, with the client's permission, to ask whether there's any professional reason not to take on the client, and to request the information needed to take over the work, such as prior-year accounts, tax computations and details of anything outstanding.
The letters
Replace the words in square brackets. Always get the client's authority before you contact their previous accountant.
Client authority
Add this to your engagement letter or onboarding form, so you have the client's permission in writing.
I authorise [Practice name] to contact [Previous accountant's firm] for professional clearance, and I authorise [Previous accountant's firm] to provide [Practice name] with any information they need to take over my affairs. Name: [Client name] For and on behalf of: [Business name] Signed: [signature] Date: [date]
Letter to the previous accountant
Dear [Name], Professional clearance: [Client name] ([company number or UTR]) We have been asked by [Client name] to act as their accountants from [date], and they have authorised us to contact you. We will be providing [services, such as annual accounts, corporation tax and payroll]. Please could you let us know whether there is any professional reason why we should not accept this appointment. To help with a smooth handover, we would also be grateful for: - Copies of the last filed accounts and corporation tax computations - The last self assessment tax returns for the directors, if you prepared them - Details of any returns or work that are outstanding, and any deadlines coming up - Any recent correspondence with HMRC, including enquiries in progress - Balances brought forward, such as capital allowance pools and losses - [Any other information you need] We would be grateful for your reply by [date, usually 14 days from now]. Please do let us know if you need anything further from us. Yours sincerely, [Your name] [Practice name]
Follow-up if there's no reply
Dear [Name], Professional clearance: [Client name] I wrote to you on [date] about [Client name], who has asked us to act as their accountants from [date]. I would be grateful if you could let us know whether there is any professional reason why we should not accept the appointment, and send the handover information requested. If it would be easier to discuss, please call me on [phone number]. Yours sincerely, [Your name] [Practice name]
Reply from the outgoing accountant
For when you're the previous accountant and know of no professional reason not to act.
Dear [Name], Professional clearance: [Client name] Thank you for your letter of [date]. We confirm that we are not aware of any professional reason why you should not accept this appointment. We enclose the information requested, and have noted the following outstanding matters: [details, or "none"]. We wish you and [Client name] well. Yours sincerely, [Your name] [Practice name]
How to use it
Get authority first
Never contact a previous accountant without the client's permission, ideally in writing as part of onboarding.
Set a reply date
Ask for a reply within about 14 days, and follow up politely if you don't hear back.
Keep a record
File the letter, any reply and any follow-ups with the client's onboarding records.
Collect what you need for clearance automatically
strively doesn't send clearance letters, but it collects the details you need as part of onboarding.
Frequently asked questions
What is professional clearance?
Professional clearance is when a new accountant contacts a client's previous accountant, with the client's permission, to ask whether there's any professional reason not to take the client on, and to request the information needed to take over the work.
Is professional clearance required?
The ethical codes of UK professional bodies, such as ICAEW and ACCA, expect a new accountant to contact the existing accountant before accepting an appointment, with the client's permission. Check your own professional body's guidance.
What should a professional clearance letter ask for?
Whether there's any professional reason not to accept the appointment, plus handover information such as the last accounts and tax computations, outstanding work and deadlines, HMRC correspondence and balances brought forward.
What if the previous accountant doesn't reply?
Follow up politely, by letter and by phone. If there's still no reply after a reasonable time, check your professional body's guidance on how to proceed, and keep a record of your attempts.
Can strively send professional clearance letters?
No. strively collects the previous accountant's details and the client's authority as part of onboarding, so you have what you need to send the letter.
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