PreviousAccountantName]

[PreviousAccountantAddress]         

[CurrentDate]

Dear [PreviousAccountantContact],

We have been approached by the above mentioned to act as their accountant. Please can you inform us whether there is any professional reason why we should not engage this client. If there is no reason can you please provide the following information:

[ProfessionalClearanceLetterPoints]

Best regards

[Manager]