Professional services · Onboarding

What should an accountant send a new client in their first week?

By BREME · Updated 19 October 2026

Who this is for: Australian accountants, tax agents and BAS agents who take on new individual or small business clients and want a first week that feels organised, sets expectations and gets the paperwork in quickly.

Why the first week matters more than the first return

A new client has just trusted you with their tax affairs, and in the first few days they are deciding whether that was the right call. Silence makes them wonder. A clear, calm sequence of messages helps them relax and send their paperwork.

There is also a practical deadline. The ATO says that anyone using a tax agent for the first time, or changing agents, should contact the agent before 31 October to be part of the agent's lodgment program. The ATO's October 2026 due dates list 31 October as the final date to add new clients to your client list so their 2026 tax return is covered by the program. A client who signs in October needs to be on your list that week, not next month.

The four messages below each have a single job, and each can be scheduled from your practice software or sent as a template.

The first-week sequence

1. Day 1: welcome and what happens next. Thank them, attach or link the letter of engagement, and tell them exactly what the next three steps are.
2. Day 2: the document checklist. Ask for identity documents and their records in one tidy list, with a secure way to send them.
3. Day 3: how to reach us. Who looks after them, how to contact that person, and how quickly they can expect a reply.
4. Day 5: their year at a glance. The lodgment and payment dates that apply to them, and when you will be in touch before each one.
5. End of week: if documents have not arrived, a short, friendly nudge with the checklist link again.

What the welcome should confirm

The Tax Practitioners Board says letters of engagement are not a specific requirement of the Code of Professional Conduct, but it strongly encourages them and takes their existence and content into account when considering whether the Code has been breached. It describes the letter as the starting point for agreeing what is to be done, who will do it, how it will be done, when it will be done and how much it will cost.

The TPB suggests a letter cover, among other things, the practitioner's name and registration number, a link to your record on the TPB register, the scope of the work and what is excluded, and the client's obligation to provide all relevant information in a complete and timely manner. Point to these in plain words in the welcome. The TPB also suggests getting legal advice on your engagement letters.

What goes on the document checklist

The TPB requires proof of identity checks before you provide tax agent or BAS services to a new client. For an individual, that means verifying their full name and their date of birth or residential address, usually by sighting one primary photographic ID such as a driver's licence or passport. For a company, trust or partnership, you verify the entity and the authority of the person engaging you, for example with an ASIC extract, a trust deed or a partnership agreement.

The TPB recommends that you do not ask clients to email identity documents, because email is not considered a secure form of transmission. Use a secure portal, an encrypted attachment or another secure electronic option, and say so in the message.

For the records themselves, the ATO's list of records to keep is a useful prompt. It includes income statements or payment summaries, interest, dividend and distribution statements, receipts or invoices for deductions, car logbooks and working from home records. The ATO notes that a bank or credit card statement on its own is not written evidence of an expense.

Building the year at a glance

These dates come from the ATO's registered agent lodgment program pages for 2026-27. They apply to eligible clients, so check each client against the source before you send.

• Quarterly activity statements: 25 November 2026 for quarter 1, 28 February 2027 for quarter 2, 26 May 2027 for quarter 3 and 25 August 2027 for quarter 4, when lodged electronically through a registered agent. The original due dates are the 28th of the month after the quarter, and 28 February for quarter 2.
• Monthly activity statements: the 21st of the following month. The December statement is due 21 February for eligible business clients who report GST monthly and lodge electronically.
• Individual and trust tax returns: 15 May 2027 for remaining individuals and trusts not required to lodge earlier. The ATO allows a concessional 5 June date for returns due 15 May, provided any payment is also made by then.
• Earlier return dates: 31 October 2026 if prior year returns were outstanding at 30 June 2026, and 31 March 2027 for individuals and trusts whose latest return resulted in a tax liability of 20,000 dollars or more.

Two details that catch new clients out

First, the extra time on activity statements is not automatic. The ATO says that if it is a client's first activity statement, or their previous one was lodged on paper, an earlier due date may apply. Say this in the year-at-a-glance message so a new client is not surprised.

Second, the ATO requires a written client declaration each time you lodge an approved form, and a client cannot give a bulk declaration. Say in week one that you will ask for a short declaration before every lodgment, and that an email is enough.

Subject: Welcome to [practice name], here's what happens next

Hi [first name],

Thank you for choosing us. [Accountant name] will be looking after you, and you can check our registration on the Tax Practitioners Board register here: [TPB register link].

Your letter of engagement is attached. It sets out what we'll do, what's not included, how our fees work and what we need from you. Please read it, then sign and return it here: [signing link].

What happens next:
1. Tomorrow we'll send a short checklist of the documents we need.
2. We'll confirm your ID through our secure portal (please don't email ID documents).
3. Once we have everything, we'll be in touch about timing.

[Accountant name]
[Practice name] | [phone]

Subject: The documents we need from you

Hi [first name],

Here's everything we need to get started. Please upload it through [secure portal link] rather than by email.

Identity
- One photo ID, such as a driver's licence or passport
- For a company or trust: [ASIC extract / trust deed / partnership agreement]

Income
- Income statements or payment summaries
- Interest, dividend and managed fund statements
- [Business income records / rental statements, if relevant]

Expenses
- Receipts or invoices for anything you'd like to claim
- Car logbook and working from home records, if relevant

A bank statement on its own usually isn't enough evidence for an expense, so please include the receipt where you can.

[Accountant name]

Hi [first name], quick note so you know how to reach us. [Accountant name] is your main contact: [direct email] or [direct phone]. We reply within [your reply time] on business days. For documents, always use [secure portal link]. If [Accountant name] is away, [backup name] can help. [Practice name]

Subject: Your tax year at a glance

Hi [first name],

Here are the dates that apply to you for 2026-27, so nothing sneaks up on you.

[Quarterly BAS: 25 November 2026, 28 February 2027, 26 May 2027, 25 August 2027]
[Tax return: due [date] through our lodgment program]

We'll email you [two weeks] before each date with exactly what we need. Before we lodge anything, we'll ask you to confirm in writing that you approve it. A reply email is fine.

One thing to know: because this is your first year with us, your first activity statement may have an earlier due date. We'll confirm it once we can see your ATO account.

[Accountant name]