5 Rule 1.10(b) operates to permit a law firm, under certain circumstances, to represent a person with interests directly adverse to those of a client represented by a lawyer who formerly was associated with the firm. The Rule applies regardless of when the formerly associated lawyer represented the client.
An engagement letter is drafted by the company rendering the service, often with the help of a lawyer. It is than presented to the client, and both parties must sign in order for it to be legally binding.
A disengagement letter serves to formally notify a client that a professional service provider, such as a lawyer, is concluding their services. This letter is crucial for ensuring clarity and avoiding any misunderstandings about the ongoing nature of the relationship.
You need a form of engagement document, but you don't necessarily need customised letters. An engagement brochure meets the requirements of APES 220 Taxation Services and APES 305 Terms of Engagement. You should make sure the client acknowledges receipt.
Rule 7.1 Communications Concerning a Lawyer's Services A communication is false or misleading if it contains a material misrepresentation of fact or law, or omits a fact necessary to make the communication considered as a whole not materially misleading.
1 A lawyer has an “other pecuniary interest adverse to a client” within the meaning of this rule when the lawyer possesses a legal right to significantly impair or prejudice the client's rights or interests without court action.
(a) A lawyer shall not, without informed written consent from each client and compliance with paragraph (d), represent a client if the representation is directly adverse to another client in the same or a separate matter.
If you aren't happy with an accountant's service If the accountant doesn't provide a good enough response, put the complaint in writing and send it to the person named on the complaints policy, if there is one, or the senior partner (or principal if the firm is a sole practice).
If you believe that your accountant may have committed malpractice in handling your taxes, you should speak to an experienced attorney about your case and to learn more about your legal rights and options for holding your accountant responsible for any financial losses you may have incurred.
Association of Chartered Certified Accountants (ACCA)