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1. International Practice: Required when the firm has international operations or affiliations

2. Specialty Divisions: Needed when the practice has distinct specialty areas with specific profit-sharing arrangements

3. Property and Premises: Required when the partnership owns or leases significant physical assets

4. Non-Competition: Optional restrictions on partners' activities after leaving the partnership

5. Social Media and Marketing: Guidelines for digital presence and marketing when the firm has significant online activities

6. Remote Working: Provisions for remote work arrangements and virtual office operations

7. Student and Graduate Program: Required when the firm runs training programs for accounting students

8. Family Members Employment: Policies regarding employment of partners' family members

1. Schedule 1: Initial Capital Contributions: Details of each partner's initial capital contribution

2. Schedule 2: Profit Sharing Ratios: Current profit-sharing arrangements between partners

3. Schedule 3: Partner Details: Personal and professional details of all partners

4. Schedule 4: Firm Policies: Key operational policies and procedures

5. Schedule 5: Insurance Details: Professional indemnity and other insurance specifications

6. Appendix A: Partnership Assets: List of partnership assets and their agreed values

7. Appendix B: Client List: Current client list and responsible partners

8. Appendix C: Office Locations: Details of all office locations and facilities

9. Appendix D: Service Lines: Description of all service lines and specialties offered