Engagement File Document Categories – Client Information, Proprietary Information, Work Product

The organization of engagement files is important to ensure that files can be easily reviewed for compliance with applicable standards.

The CPABC Code of Professional Conduct encourages registrants to take reasonable steps to segregate information that is the property of the client (“Client Information”) from information that is proprietary to the registration (“Proprietary Information”) or to ensure that they have the ability to easily segregate such client information (Rule 218 Guidance 4). Further, Rule 303 Guidance 6 extends this notion to information that is the property of the client, outside of the Client Information, being the “Work Product”.

Depending on the type of engagement being executed, the document category can and will vary. For example, audit engagements would likely consider the trial balance and general ledger Client Information, where a bookkeeping engagement would place the trial balance and general ledger in the Work Product category.

Further Questions?

Should you have further questions about the above please write our Member Advisory Services team at professionaladvisory@bccpa.ca for additional guidance.