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This Statement provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in financial statements reported on by a predecessor auditor. This Statement applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph 14 of this Statement) financial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement.
Auditing -- Standards -- United States; Communication in accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Communications between predecessor and successor auditors; Statement on auditing standards, 084" (1997). Statements on Auditing Standards. 88.