英語商務函電樣本,Business Letter Example: Engagement letter to BCP/BCL

To Mr Bit Umen,

I have been engaged to report on the appropriate application of generally accepted accounting practice to the hypothetical transaction described below. This report is being issued to assist you to evaluate the accounting treatment for the described hypothetical transaction. My engagement has been conducted in accordance with Advisory Engagement Standard No. 1: Opinions on Accounting and Reporting Matters issued by the Institute of Chartered Accountants of New Zealand.

You have provided me some basic information, including the main products, the scope of business and so on. After the restructuring of BCP from a partnership into a company (BCL), it led to some tax savings for the directors, in particularly regarding the project of Timaru plant which is now in issue.

In my opinion, we should re-check BCP's and BCL's tax returns carefully, to classify which are legal tax savings of incidentals to response the NOPA of CIR.

My supporting rationale is based on BCP and BCL's in-house accountant, as well as the Income Tax Act, GST Act, and other relevant Revenue Acts.

My judgement on the appropriate application of generally accepted accounting practice for the hypothetical transaction described above is based on the facts and assumptions provided to me. Should the facts or assumptions described above differ from the actual circumstances, my opinion may not be applicable to those circumstances.

(signed)
CharteredAccountant

Aug. 14, 2009