27/05/2026
Most accountants write client references without ever reading the guidance. ICAEW and ACCA both have clear frameworks for what you can legitimately say and what you must never include. The gap between the two is where professional liability begins.
A disclaimer alone won't protect you. If your client asked you to write the reference for a third party, a dual duty of care can arise and that changes everything.
Know what both frameworks permit before you put your name to anything.
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