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Does “no permission equal no engagement” mean the current auditor cannot engage with the predecessor auditor or current auditor should take on the job altogether because the client has denied contact of predecessor? Just want to clarify. Thanks.

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Ethics 92!!

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[Liss, Master of Coin]

The current (successor) auditor should not accept an engagement without talking to the predecessor auditor.

However, they can’t just call them up and ask “why the change in auditors” or “does management have integrity,” etc…

The predecessor has to honor the confidentially of their relationship with the former client.

Therefore, the successor auditor has to ask the client for permission to talk to the predecessor auditor.

IF the client refuses to grant this permission, then the successor auditor should withdraw from the engagement, as that seriously calls into question their integrity.

CPA (MA, Non-Reporting)

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@liss_ will_be_a_CA_CPA perfect got it. Thanks!!

FAR. Feb 2014 76
REG. Jan 2015 79 half way there!!
BEC. Feb 2015 79 thank you God!!
AUD. Apr 20, 2015 and will be done. Hold that thought 65, 7/14/15 85!
Ok where was I? Oh thats right now I'm Done!!!!!!!!!
Ethics 92!!

"You down wit SEC?, yeah you know me!!!"

Cali Candidate

All Becker Materials, Wiley Test Bank, Ninja audio, Ninja MCQ, Ninja Notes

[Author]

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