Last reviewed March 2026
A buyer-side playbook for Microsoft SAM engagements, SPLA reporting risk, and Unified Support claims. Written by advisors who once ran vendor compliance programs and now represent buyers exclusively.
Microsoft rarely calls it an audit. The letter says software asset management engagement, or it comes from a partner running a verified inventory. The mechanics are the same as an audit, and so is the risk. This playbook gives buyers the response that limits scope, controls data, and turns a compliance finding into a forward deal you can accept.
The patterns repeat across engagements. SPLA reporting gaps surface years late. CAL coverage is counted against the wrong metric. Unified Support is priced as a percentage of a license base that includes shelfware. Each of these is contestable when you hold your own numbers before Microsoft sets the agenda.
CIOs and IT directors managing Microsoft 365, Windows, and server estates.
Procurement and vendor management leads facing a SAM engagement or EA renewal.
CFOs and finance teams weighing a Microsoft compliance settlement.
General counsel and contract managers responding to a Microsoft audit letter.
Across more than 500 enterprise engagements, buyers we advise have negotiated over $2.4 billion in software contracts, with average savings of 38 percent and average audit claim reductions of 72 percent.Atonement Licensing engagement record
Related resources: read the full playbook on the Microsoft Audit Defense Playbook page, then see our Microsoft Audit Defense practice, our Microsoft EA Renewal service, and the Microsoft SAM engagement defense guide.
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