The taxpayers that self-file receive those acknowledgements so they know their return was accepted or rejected because they do not have a preparer taking care of those issues.

If you really want to send it to the client, send a pdf of the 9325 to their email.

I agree with everyone else that most clients do not care about acceptance notices, I've never been asked for one. I feel lucky if the client makes it to their car without losing the tax paperwork folder they just picked up from my office, and some of them haven't. 😊