If you are a CRO or sponsor using a CRO to conduct a clinical trial, it is imperative that the CTA appropriately and clearly specify the extent of Cro`s power to conduct the trial so that the website and IP can obtain information, instructions and means from the CRO. If the sponsor is a member of the CTA, a corresponding clause in the CTA can often prevent separate letters from being signed by sponsors. In this article, we will examine the development of CTCs from the perspective of the CRO – the main negotiating partner between sponsors, site management and key intermediaries, in order to develop an effective agreement that facilitates the start-up of clinical trials and the recruitment of important patients. In Asia, it is important to note that some country sites (including Hong Kong) may not agree with CROs because they require an agreement directly with a sponsor, although a CRO has been appointed to manage the study on behalf of the sponsor. On April 27, 2020, CIOT and atT issued an update of the guidelines for members` engagement letters. This follows the last major review in 2018 and was developed by a collaborative working group of ATT, CIOT, ACCA, AAT and STEP. If members have any questions about the letters, please send standards [at] tax.org.uk. Please note that members should not update their engagement letters to all customers as a result of the current update. They can be used when new engagement letters need to be issued, for example. B when a new customer accepts or new services are provided from April 27, 2020.
It is preferable that compensation (and all applicable compensation guidelines) be part of the CTA. Some countries and sites may have some form of registration that sets compensation for patients. One way or another, the availability and extent of compensation awarded to the sponsor for patients participating in the clinical trial must be clear to all parties to the CTA – and, of course, the patients themselves through the form of Informed Consent. Engagement letters, confidentiality declarations, service plans, terms and conditions of sale, exit letter and subcontractor agreement will be adapted and amended by tax professionals to their own practice. Please note the important mention on the front of each document indicating the basis on which they are provided for use by members.