When you receive your ex clients courtesy letter from their new accountant requesting professional clearance they usually ask for any other information relevant to accepting the engagement. We do the same. Do you think it is correct to advise them that the client is a slow payer. Last year the client took 15 weeks to pay our annual invoice. This year we asked for a deposit on receipt of records with the balance paid to be on completion. So he left us saying he felt insulted. The incoming accountant is a neighbour and well known to us. Should we tell or just keep quiet? What's the professional thing to do?