Which documents establish the RME's authority or delegation of sign-off within the firm?

• A. The client’s project description.
• B. The firm’s marketing brochure.
• C. The industry standards manual.
• D. The professional services agreement, engagement letters, and a firm’s policy on delegation of authority and sign-off.

Answer: (D)

In firms that deliver professional services, who can officially sign off on documents and commitments is defined by formal governance documents. The professional services agreement and engagement letters establish the client relationship, spell out roles and responsibilities, and name the individuals or roles authorized to sign on behalf of the firm. The firm’s policy on delegation of authority and sign-off provides the internal rules about who may sign, what limits apply, how approvals are documented, and how authority can be delegated when someone is unavailable. Together, these documents create enforceable authority and clear accountability for sign-offs. Other items, like a client’s project description, a marketing brochure, or an industry standards manual, do not establish internal sign-off authority.