Thanks.Not all accountants are affiliated to one of the professional bodies and so some won't follow what are accepted as standard practices. The main accountancy bodies can be found here and here. When an accountant takes on a new client, they should ask the client to sign a letter of engagement which sets out the rights and responsibilities of both parties. The contents of such a letter will vary from firm to firm but its all common sense.As far as advice is concerned, if a client calls their accountant and asks a quick question, there probably won't be a follow up letter. I make a file note of the conversation. If the client asks for specific detailed advice, that advice should be confirmed in writing to avoid any misunderstanding.Let me know if you need further clarification.