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1. Intellectual Property: Required when the partnership has significant IP assets or branded methodologies

2. Non-Competition and Non-Solicitation: Include when partners want post-departure restrictions on competition and client solicitation

3. International Practice: Include when the partnership operates across multiple jurisdictions

4. Speciality Departments: Required when the practice has distinct departments with specific profit-sharing arrangements

5. Property and Lease Arrangements: Include when the partnership owns or leases significant property assets

6. Data Protection Compliance: Detailed section required when handling significant personal data

7. Remote Working Policies: Include when partners may work remotely or maintain home offices

8. Student Training: Include when the partnership trains accounting students or provides apprenticeships

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

2. Schedule 2: Profit Sharing Ratios: Specific percentages or formulas for profit distribution

3. Schedule 3: Partner Details: Full details of all partners including qualifications and specializations

4. Schedule 4: Insurance Requirements: Detailed professional indemnity insurance requirements and minimum coverage

5. Schedule 5: Office Locations: List of office locations and associated lease/ownership details

6. Schedule 6: Client Portfolio: Initial allocation of client responsibilities among partners

7. Schedule 7: Equipment and Assets: Inventory of partnership assets and their agreed values

8. Appendix A: Partnership Policies: Key operational policies including client acceptance, quality control, and risk management

9. Appendix B: Professional Standards: Relevant professional standards and compliance requirements

10. Appendix C: Valuation Methodology: Agreed methodology for valuing partnership interests