Accurate information accountants provide allows business owners to be represented financially in an unbiased manner. Honesty defines the reputation of accounting professionals. An engagement letter is used to outline a clear scope of work, responsibilities and obligations. The accountant needs to identify the client in the letter, and, therefore, the client provides an ID and a proof of address. This information is important, because the anti-money laundering (AML) obligations should be met before an accountant agrees to assist a new client. Last, but not least, an accountant must be authorised by a client in completing a form or an online request followed by a letter from HMRC with an authorisation code. Accountants use their agent login NOT the client’s login details to access the HMRC online account.