There has been a steady increase in the number of letters that we are being asked to sign for clients and now with COVID we are being asked to give more assertions some of which are impossible to give. Why as a profession do we not charge for these letters, we are taking the risk but receive no reward unless your usual fee. This is just another example of accountant giving their services away for free! Tak your typical mortgage application - the solicitor, broker, estate agent, QS and everyone else in the chain gets paid, except for the accountant. The entire transaction is dependent on the assertions we give in the accounts and letter for the bank but we are the only one who doesn't charge the client a fee? Makes no sense.