Good article in CPA Trendlines by Jody Padar (The Radical CPA) on scope creep; I like the advice – not only in terms of revenue generation but also risk management. And, if you’re providing any type of attest service, this is critical. Spelling out your services – what you will and won’t be providing a client – is also key. Only thing I would add to the same engagement letter (for a firm that must be independent) is language to reflect the client’s agreement to assign competent management to oversee the nonaudit service and take responsibility for all management decisions.