Regulated professions in Morocco, much like elsewhere globally, encompass a broad range of potential missions based on their clients’ needs. Hence, certified accountants, chartered accountants, lawyers, and other counterparts must define the scope of their interventions clearly to avoid potential liability or simply cumbersome execution of the services provided.

The engagement letter serves as a simple and highly effective tool to ensure welcomed transparency for both the client and the professional.

Acceptance: Any procedure for accepting a mission must materialize through the drafting of a corresponding Engagement Letter. For certified accountants, this document is an ultimate imperative within the profession. It synthesizes all the acceptance verifications and represents the contract binding the client to the firm for the entire duration of the mission. The mission acceptance procedure is only completed after the client signs the engagement letter; otherwise, the procedure is deemed unfulfilled. Hence, the engagement letter remains a critical element in determining the start date of the relationship.

Execution: Regarding service quality, the presence of an Engagement Letter can only enhance it. It’s a fact that despite the inherent quality of service production being mainly tied to the professional’s work standards and established control procedures, it is also dependent on the clear and precise formalization of tasks between the professional and their client. A simple table is sufficient: the breakdown of tasks on one side, and the responsible parties on the other (client or firm). Therefore, the diligent professional should:

• Establish a task allocation grid (client-firm type) to use for all types of missions or, if necessary, regularly update it.
• Review ongoing mission letters at the firm to update/incorporate task allocation grids as annexes.
• Propose adjustments (addition/revocation of tasks) and if needed, amendments to the engagement letters to be validated and signed by the client.
• Maintain all task allocation grids in a specific file, available for management oversight and future missions.

It is crucial that the task allocation grid, once completed and accepted, is then directly transferred onto the engagement letter, either within its body or as an annex.

Remuneration: An engagement letter also serves (mostly) as a means to lock in the professional’s due compensation. Whether through flat-rate or hourly pricing, the fee determination methodology must explicitly appear there, to prevent potential misunderstandings. One should not overlook the possibility of revising fees in case of increased workload, which while implicit, might sometimes be contested by an uninformed or reluctant client.

Responsibility: Even after the service provision and acceptance, the professional’s liability is not immediately absolved. It is a legitimate right of the consumer.

In this regard, the engagement letter serves as a welcomed safeguard, outlining the professional’s commitment in the event of civil liability claims.

The engagement letter, though occasionally deemed unnecessary, is an absolute “must” for any diligent liberal professional, regardless of the considered mission.

A recommendation would be to make it mandatory through each of the professional bodies (professional orders, unions…) by enforcing corresponding professional standards.