Scope Change Request — Accounting & Finance Edition
A controlled procedure for receiving, evaluating, approving, and implementing changes to the agreed engagement scope, ensuring that impacts on schedule, budget, and quality are fully understood before decisions are made.
Purpose
To provide a disciplined approach to managing scope changes so that the engagement maintains its integrity while remaining responsive to legitimate business needs and evolving requirements.
Scope
Covers all changes to the agreed engagement scope from the point of initial request through to implementation and documentation of the approved change.
Prerequisites
- Approved engagement scope baseline documented in the engagement plan or statement of work
- Change management process defined and communicated to all stakeholders
- Change request form or template available in the engagement management system
Built with ASIC regulatory requirements, AML/CTF compliance, Tax Practitioners Board obligations, and APES standards in mind.
Step-by-Step Procedure
Receive and Log the Change Request
Capture the change request from the requester using the standard change request form, ensuring all required information is provided for proper evaluation.
- 1.1Direct the requester to complete the change request form with a description of the desired change and business justification
- 1.2Assign a unique change request identifier and log it in the change register
- 1.3Acknowledge receipt of the change request to the requester within one business day
Perform Initial Screening
Review the change request to determine if it is valid, within the authority of the change process, and warrants a full impact assessment.
- 2.1Verify the change request is clearly described and has a legitimate business justification
- 2.2Determine whether the change falls within the engagement scope or is a separate initiative
- 2.3Classify the change by size and complexity to determine the appropriate approval authority
- Minor changes below a defined threshold may follow an expedited approval path
Conduct Impact Assessment
Analyse the change request to determine its impact on the engagement schedule, budget, resources, quality, and risks.
- 3.1Estimate the additional effort, duration, and cost required to implement the change
- 3.2Assess the impact on the current engagement schedule including any knock-on effects to downstream tasks
- 3.3Identify any new risks or quality considerations introduced by the change
- 3.4Working paper the impact assessment findings in a structured format for decision-makers
Present to Change Authority for Decision
Submit the change request with the completed impact assessment to the designated change authority for a formal approve, reject, or defer decision.
- 4.1Prepare a change decision brief summarising the request, justification, and impact assessment
- 4.2Present the change request at the next change control client meeting or circulate for asynchronous decision
- 4.3Record the decision along with any conditions, modifications, or rationale in the change register
Communicate the Decision
Notify all relevant stakeholders of the change decision, including the requester, engagement team, and any affected parties.
- 5.1Inform the requester of the decision and any conditions attached
- 5.2Notify the engagement team of approved changes and updated expectations
- 5.3Update the engagement sponsor if the change has significant commercial implications
Implement the Approved Change
Incorporate the approved change into the engagement plan, update the schedule and budget baselines, and assign the work to the appropriate team members.
- 6.1Update the engagement scope working paper and work breakdown structure to reflect the change
- 6.2Adjust the engagement schedule and budget to incorporate the approved change impact
- 6.3Assign new tasks to team members and update resource allocations as needed
- Save a new schedule version noting the change request identifier for traceability
Update the Change Register
Close the change request in the change register with the final decision, implementation date, and any lessons learned for future reference.
- 7.1Record the final status of the change request as approved, rejected, or deferred
- 7.2Note the implementation date and any variances from the original impact assessment
- 7.3Archive the change request documentation for engagement audit purposes
Quality Checkpoints
Common Mistakes to Avoid
Expected Outcomes
Average number of business days from change request submission to formal decision, measuring the responsiveness of the change management process
Number of uncontrolled scope changes detected versus the total number of formal change requests processed, indicating the effectiveness of the change control process
Frequently Asked Questions
Can the engagement manager approve scope changes independently?
Most organisations grant the engagement manager authority to approve minor changes below a defined threshold of cost and schedule impact. Larger changes require approval from the engagement sponsor, steering committee, or client depending on the contractual arrangement.
Should the client be charged for change requests?
This depends on the contract terms. Fixed-price contracts typically require commercial negotiation for scope changes. Time-and-materials contracts may absorb changes within the ongoing billing arrangement. Always refer to the contract before committing to any commercial impact.
What constitutes a scope change versus a refinement of existing requirements?
A scope change introduces new deliverables, removes planned deliverables, or significantly alters the agreed functionality or specifications. A refinement clarifies how existing agreed deliverables will be implemented without changing what is delivered. When in doubt, log it as a change request for formal evaluation.
How should we handle urgent change requests that cannot wait for the next change control client meeting?
Establish an expedited approval process for urgent changes. The engagement manager can seek verbal approval from the change authority with a commitment to ratify the decision at the next formal client meeting. Working paper the urgency and the verbal approval in the change register.
What happens if a change request is rejected but the requester disagrees?
The requester can appeal the decision to the next level of authority, typically the steering committee or engagement board. The appeal should include additional justification or new information that was not considered in the original assessment.
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