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1. International Practice: Required when the partnership operates across international borders, addressing cross-border regulations and requirements

2. Specialty Practice Areas: Needed when the partnership focuses on specific accounting specialties requiring additional regulations or procedures

3. Professional Insurance: Detailed insurance requirements beyond standard coverage, used for high-risk practice areas

4. Succession Planning: Detailed procedures for managing partner retirement and practice transition, important for established firms

5. Technology and Data Protection: Specific provisions for managing digital assets and cybersecurity, crucial for modern practices

6. Remote Work Policies: Guidelines for remote work arrangements, necessary for firms with flexible working arrangements

7. Marketing and Business Development: Specific provisions for marketing responsibilities and business development expectations

1. Schedule A - Initial Capital Contributions: Detailed listing of each partner's initial capital contributions, including cash, assets, and client relationships

2. Schedule B - Partner Information: Detailed information about each partner, including qualifications, specializations, and contact information

3. Schedule C - Profit Sharing Formula: Detailed calculations and metrics for determining profit allocation

4. Schedule D - Partnership Insurance Policies: List of required insurance policies and coverage levels

5. Schedule E - Office Locations: List of office locations and respective managing partners

6. Appendix 1 - Partner Vote Weights: Specification of voting rights and weighted voting arrangements

7. Appendix 2 - Approved Expense Policies: Detailed policies regarding reimbursable expenses and approval processes

8. Appendix 3 - Client Allocation Procedures: Procedures for assigning and transferring client relationships

9. Appendix 4 - Quality Control Procedures: Detailed quality control and review procedures for client work