This document provides guidance for accountants on conducting client write-ups and developing an accounting practice. It discusses what a client write-up entails, the differences between bookkeepers and accountants, tips for new client interviews, the write-up process, and sample compilation letters. The write-up process involves preparing bank reconciliations, journal entries, financial statements, and communicating adjustments to clients. Developing trust and providing additional services to clients is important for building and maintaining the client relationship.