Which document must be disclosed to the client before providing services that involve fees?

The appropriate document that must be disclosed to the client before providing services that involve fees is the amount of the fee. This requirement ensures transparency and allows clients to make informed decisions about whether to engage in a service that might incur costs. By knowing the specific fee amount upfront, clients can assess its affordability and value relative to the services rendered.

Disclosing the fee is fundamental to maintaining trust and complying with regulatory standards that promote fairness and increased accountability in client dealings. When clients are aware of the financial implications of services, it empowers them to understand the financial commitments they are entering into and fosters a more ethical business relationship.

The other options do not specifically address the necessity of disclosing fees prior to service delivery. Understanding the nature of the service, while important, is secondary to knowing the cost associated with it. Similarly, financial statements or a client's previous financial history are not directly relevant to the upfront agreement regarding service fees and are generally not required disclosures in this context.