Engagement letters are critical in defining the scope and objectives of a tax representation and/or tax preparation engagement between the tax practitioner and the potential client. In many respects, an engagement letter is typically considered a "legal agreement" or "written contract," and delineates the terms, understandings, and details of the engagement, as well as the responsibilities of each party to the contract. This presentation will explore and discuss the professional and legal aspects of the use of engagement letters and explain their use in the tax representation and tax preparation field and how the use of engagement letters also help to promote the ethical and competent representation of clients.