4A’s MSA Guidance: Client Audit Guidance

This document is an updated version of the Client Audit Guidance issued in October 2014.

Members of the 4A’s Finance and Media committees believe that it is in the best interest of both the agency and marketer communities to provide guidance on client audits and stewardship activities because well-crafted stewardship activities provide reassurance and foster confidence in the agency-client relationship.

4A’s Client Audit Guidance” recommends that agencies and advertisers collaborate to design effective efficient controls and verification procedures related to significant marketing expenditures. The guidance notes that comprehensive stewardship arrangements entail alignment on expenditure policies, clarity on internal control responsibilities, agreement on appropriate transparency and relevant scope of verification.


Download 4A's MSA Guidance Series - Client Audit Guidance