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An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s). This letter states the terms and conditions of the engagement, principally addressing the scope of the engagement and the terms of compensation for the firm.
A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .
A letter of comfort, sometimes called a "letter of intent", is a communication from a party to a contract to the other party that indicates an initial willingness to enter into a contractual obligation absent the elements of a legally enforceable contract. The objective is to create a morally binding but not legally binding assurance.
Fellow members may use the letters CTA (Fellow), formerly FTII, after their name to indicate fellowship. Since 2014, the CIOT and Institute of Chartered Accountants in England and Wales (ICAEW) have offered the ACA/CTA Joint Programme, a combined route which allows tax students to achieve both prestigious qualifications in a shorter length of time.
Some troops leave the battlefield injured. Others return from war with mental wounds. Yet many of the 2 million Iraq and Afghanistan veterans suffer from a condition the Defense Department refuses to acknowledge: Moral injury.
These members operate accounting firms providing CSRS 4200 Compilation Year End Reports, Corporate T2 Tax filing, Bookkeeping and Related Professional Services. The Certified Accounting Practitioner (CAP program) consists of an eight module course followed by two case study assignments (Case Study A and Case Study B), and an examination.
While adopting the technology has historically prompted complaints from law enforcement agencies — including the FBI — it’s also a way people can communicate more privately.
Early downs. Turbo-charged Justin Herbert. Derrick Henry screen pass wrinkles. Lamar Jackson advantages vs. the Chargers' defense. Nate Tice breaks down one of the biggest games of Week 12.