1. Goodwill: Valuation and treatment of partnership goodwill - included when partners agree to recognize and value goodwill

2. International Practice: Provisions for international clients and cross-border services - included if partnership operates internationally

3. Branch Offices: Management and operation of multiple office locations - included for partnerships with multiple locations

4. Trainee Accountants: Provisions for hiring and managing trainee accountants - included if partnership runs a training program

5. Non-Competition: Restrictions on partners' competitive activities - included based on partners' agreement on competition restrictions

6. Succession Planning: Detailed provisions for long-term succession - included for larger or established partnerships

7. Alternative Dispute Resolution: Specific ADR procedures - included when partners prefer detailed dispute resolution mechanisms

1. Schedule 1: Partner Details: Detailed information about each partner, including qualifications and registration numbers

2. Schedule 2: Capital Contributions: Itemized list of initial capital contributions (cash, assets, or other) by each partner

3. Schedule 3: Profit Sharing Ratios: Detailed breakdown of profit sharing arrangements and calculations

4. Schedule 4: Management Structure: Organizational structure and management responsibilities

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

6. Schedule 6: Office Locations: Details of main office and any branch offices

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

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

9. Appendix C: Partner Performance Metrics: Performance evaluation criteria and targets for partners