The document provides guidance on effectively communicating bad news messages. It recommends using an inductive approach that identifies the subject of the message and presents the reason before the refusal to avoid negative reactions. The checklist outlines including an opening paragraph that provides context without stating the bad news, presenting the facts and reasons for the refusal in a positive tone, and closing positively by looking ahead rather than emphasizing the unpleasant part of the message. The examples demonstrate applying these guidelines in refusing refunds, recommending seeking another auditor, and declining a request for assistance while offering an alternative.