[Firm]

[Name]
[TradingAddress]
Dear [PrimaryContactFirstName],
Disengagement Letter
Purpose
The purpose of this letter is to set out matters connected with the disengagement of services with immediate effect.

Summary of Services Provided
During the course of our professional work for you we have provided the following services:

[Services]

These services, together with a summary of the respective responsibilities of both yourselves and us relating to them, and the terms of business on which we provided the services, were set out in our letter of engagement to you on [StartDate]. The advice that was provided to you during the course of our professional engagement was for your sole use and did not constitute advice to any third party to whom you might have communicated it. We accept no responsibility to third parties for any aspect of our professional services or work that has been or may be made available to them.

Respective Responsibilities
With respect to our resignation as your accountants, our responsibilities to you, with the exception of the specific matters referred to seperately will cease with immediate effect. You will be solely responsible for identifying another accountant to take on these responsibilities or to satisfy the need for the services that we provided in other ways.

Our responsibilities, on resignation as your accountant, include responding to the enquiry of any successor and disclosing, with your consent, any issues or circumstances relevant to their decision to accept or decline appointment. It is also common for practitioners to combine this initial professional enquiry with a request for information and documents relevant to the engagement. We will, unless significant additional work is entailed, be pleased to respond to these enquiries at no additional fee, and would be pleased if you would indicate your agreement to our satisfying these requests by signing and returning to us the authority attached to this letter.

Retention of Records
During the course of our work we have collected information from you and other parties acting on your behalf. Some of these records and other items of documentation should be retained by you to satisfy your statutory obligations. We will be pleased to return any original documents or documents that legally belong to you on request. We should advise you, however, that if you fail to collect such records within six months of the date of this letter we may return these documents to your last notified address and/or destroy them without further notice unless other laws or regulations require otherwise.

Fees
With reference to our fees, we will expect full payment of any outstanding fees ask agreeed before we can release any information or original documention to yourself or newly appointed agent.

HMRC
We will inform HMRC that we are no longer acting for you and that, until further notice, all correspondence should be sent to you in the event that a new agent has not been appointed. We can not however guarantee HMRC update their records to reflect this and we will forward any communications we receive from them concerning you and/or your businesses.

Permission to share information
By signing this letter you are giving us permission to share your records with your new service provider once we receive a professional letter of clearance from the new service provider. We can not share your records until this letter has been signed. This does not supersede your rights under GDPR, we will share your records with you directly on request.

Confirmation of our Agreement
To confirm that you have read and understood the contents of this letter and agree that it accurately reflects your understanding of our disengagement, please sign and return the acceptance section. If it is not returned to us within 7 days of the date of this letter, we shall proceed as if you had provided such agreement however we will not share your records with any new service provider until this letter is signed as stated above.

Acceptance
I acknowledge receipt of your letter [CurrentDate].

Name: [PrimaryContact] Date: [CurrentDateAndTime]

[Signature]

Signed: _____________________________________

[Name]