Relationship partner vs CAS lead: who makes a client introduction

Who makes the client introduction: the relationship partner or the CAS lead?

The relationship partner makes the ask; the CAS lead supplies the observations. In a multi-service firm the CAS manager sees the systems, the close calendar and the archives, but the relationship partner owns the client's trust, the engagement letters and the independence analysis. One person should speak to the owner, one person should register the referral and the firm should give the client one disclosure.

This page sets a simple rule for that split so a client never hears the same idea twice from two people.

Why the roles differ

The lender reporting package checklist is a good example of CAS work that reveals which systems a client runs, and the Dynamics SL end-of-life guide shows the kind of legacy history a CAS lead notices first.

The three-step rule

1. Notice (CAS lead). While doing normal work, the CAS lead records structural facts: years of history, number of connected systems, archives and who can export. No balances, no customer names.
2. Clear (firm risk lead). Before anything reaches the client, check the firm's policy and the rules for each engagement the firm holds with that client.
3. Ask (relationship partner). The relationship partner raises it with the owner in a scheduled conversation, with the owner's consent captured before any introduction.

Only the relationship partner registers the referral. That keeps one point of contact and one disclosure, and the firm's owner-approved introduction guide covers the process in more detail.

Check independence and fee rules first

Referral fees are a professional-ethics matter before they are a business one. The AICPA Code of Professional Conduct has a Commissions and Referral Fees rule (ET 1.520) and a Contingent Fees rule (ET 1.510); a copy of the AICPA Code hosted by the Minnesota Board of Accountancy shows the rule text. In broad terms, ET 1.520 restricts accepting a commission for recommending a product or service to a client when the member or firm also performs an audit, review or certain other attest services for that client, and permitted commissions and referral fees must be disclosed to the client. State boards can be stricter than the AICPA Code, and SEC auditor independence rules are a separate regime. This is general information, not legal, tax or financial advice. Confirm with your state board, your firm's ethics counsel and the current AICPA Code before acting.

Use this decision table internally:

The introduction does not require the firm to take a reward; a firm can introduce a client and decline any fee if its policy or rules require it. That is for the firm to decide.

Assigning ownership: a short checklist

• Name one relationship partner per client who may raise the topic.
• Name the CAS lead who records the structural observations.
• Record the firm's referral-fee and disclosure policy in one page.
• Decide who registers and who is the point of contact for SourceX.
• Use one disclosure paragraph, written once and approved by the ethics lead.
• Log the owner's consent and the date.

What the CAS lead hands to the partner

Keep the handoff to a short internal note: years of history, systems count, whether archives exist, headcount range and whether an owner-sponsor is identifiable. The chart of accounts redesign guide shows how a crosswalk gives that information without exposing any balances. Run the company fit checker with the owner, not behind the owner's back.

What the relationship partner says

Notice the order: disclosure and consent before the pitch. That sentence matters more than any other in the conversation.

How rewards work for an accounting firm

Partners earn 25% of the eligible platform fees SourceX actually collects from the referred company's licensing deals, capped at $100,000 per referred company. The reward is paid only after the buyer pays and SourceX receives its fee; an introduction, meeting or signed agreement alone does not trigger payment, and no reward is guaranteed. Whether your firm may accept a reward from a given client relationship depends on your professional rules and policies, so check them before you register. See the program terms.

When the relationship partner should not ask

Do not raise it if the client is in a dispute with the firm, if the firm's independence analysis is unresolved, if the company is below the baseline of 50+ full-time employees at peak (contractors excluded), or if the records mainly belong to the client's own customers without their consent.

An Illustrative scenario

Illustrative: a fictional regional firm serves a distribution company with bookkeeping, monthly reporting and tax. The CAS manager notices, while preparing the monthly package, that the client has run the same ERP for many years, keeps a separate support system and archives old tickets.

She writes three lines in the internal note: years of history, number of systems, archive exists. She sends it to the relationship partner and the firm's ethics lead. The ethics lead confirms the firm performs no attest work for this client and that the firm's disclosure paragraph applies. The partner then raises it at the next planning meeting, with the disclosure first. The owner says yes to a fit check, and the partner registers the referral.

At no point did the CAS manager discuss revenue, customers or balances, and the owner heard the idea once, from the person they trust.

Common mistakes in multi-service firms

The company introduction record template is one way to keep that log, and the monthly lender reporting package work is where the CAS lead is most likely to notice the signals.

Next step

Agree the three-step rule and name the roles this month. Then register as a partner for the firm, and review the accounting firm referral page, the CAS growth overview and the what clients want from accounting firms guide. The who qualifies page lists the company baseline.