COMPLIANCE AUDITS. Sec. 61.1. Lotteries. 61.2. Clients are increasingly requesting CPA firms impose confidentiality agreements as a precondition to engaging the firm to perform professional services.Non-solicitation—The confidentiality agreement should prohibit the recipient from soliciting the provider's employees, either directly or indirectly. Please only attach documents necessary for the purposes of this case. Complete the entire form and check all that apply. Confidentiality agreements and nondisclosure. Examiners to make sworn reports of audits.