Consent forms, disclosure templates, NDAs, engagement letter addendums, and state-specific guidance for CPA firms, tax firms, and businesses working with offshore accounting providers. Drafted to match current IRS and AICPA requirements. Free to use – no email gate.
The cluster
Each page includes the requirement explained, sample template language, when to use it, and common mistakes. Not legal advice – consult counsel for your specific situation.
Required written consent before tax return information is disclosed to a preparer outside the US. Specific 18-point type format, template language for offshore disclosure, penalty framework.
AICPA §1.150.040AICPA ethical requirement to disclose third-party service providers to clients before confidential information is shared. Sample engagement letter language.
NDA TemplateIndividual NDA between your firm/business and an offshore accountant. Confidentiality, IP assignment, post-engagement data return. Applicable across US and offshore jurisdictions.
HIPAA BAABAA template for accounting firms serving healthcare clients. Required safeguards, breach notification obligations, subcontractor provisions.
Engagement LetterDrop-in addendum language for existing engagement letters that covers §7216, §1.150.040, and general offshore service provider disclosure in one paragraph.
State MatrixState-by-state matrix of CPA board rules on third-party provider disclosure, offshore engagement notification, and related practice requirements.
Circular 230How IRS Circular 230 applies to EAs, CPAs, and attorneys using offshore preparer support. PTIN requirements, supervision standards, sign-off obligations.
More comingComing soon: security questionnaire templates, engagement termination data return checklist, peer review documentation package for audit firms.
Most firms evaluating offshore accounting hit the same question early: what are we required to disclose, sign, or have signed, before work starts? The answer is a mix of IRS regulations, AICPA ethics code, state CPA board rules, and general professional services best practice. Each piece exists in a different document from a different authority. Nobody publishes a consolidated playbook. So firms either skip the compliance layer entirely (risky) or delay onboarding by weeks while counsel drafts it from scratch (costly).
These pages are our attempt to close that gap. Every template here has been drafted based on the current text of the relevant regulation, AICPA code, or industry best practice. None of it is legal advice – you should have your counsel review anything you intend to use in your engagements. But as a starting point for the conversation with your counsel, or as an internal reference for understanding what you're looking at, these should save you meaningful time.
Each template page has three sections: (1) the requirement explained plainly, (2) sample template language you can adapt, and (3) common mistakes to avoid. Copy the language, adapt it to your specific situation, have your counsel review it. Most firms fold compliance disclosure into their existing engagement letters rather than using standalone forms – which is fine and often preferable.
Three audiences, roughly equal weight in our book: (1) CPA firms adding offshore staffing for the first time and trying to figure out §7216 and §1.150.040, (2) non-CPA bookkeeping firms and businesses wondering what obligations apply to them, (3) attorneys and compliance teams at firms who want to see the templates before drafting their own. If you're in any of these buckets, these pages should help.
For the business reasons firms actually hire offshore, see our CPA firm page or the offshore accounting overview. For security infrastructure detail, see our security page.