According to US reports, the documents in the email sent yesterday were intended to give managers guidance on how to explain the restructuring to employees, clients and the press.
The number of job cuts was not disclosed, but the documents indicated that the restructuring would occur later this month and would involve a consolidation of the buying team in New York. Carat US president Scott Sorokin later said the cuts would be across various parts of the agency.
Carat's parent company Aegis in the US, the UK and Spain in its first-half results statement.
Carat's US operation and has lost other business such as New Line Cinema.
The briefing documents to help Carat managers communicate the changes include the following message for clients: "Mary Smith will be moving off your business. Now that we understand your business better, we are replacing her with someone who we feel will be a better partner for you."