Changes in professional appointment
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The document outlines the procedure a successor auditor must follow before accepting a new client. The successor auditor must obtain permission from the prospective client to communicate with the predecessor auditor. The successor auditor should inquire about any professional reasons for the change from the predecessor auditor and request details to decide on accepting the appointment. If the successor auditor receives no response after sending two reminders, they should inform the predecessor auditor of their intention to accept the engagement.
Changes in professional appointment
- 1. AC1106I A Y U S Y A F I Q A H B I N T I A Z M I 2 0 1 2 4 4 3 4 1 2 S I T I S A R A H B I N T I A D N A N 2 0 1 2 4 8 7 9 4 6 W A N E Z A E ’ Z Z A T Y B I N T I M E O R A H M A D M A Z L A N 2 0 1 2 6 9 9 8 0 4 W A N N U R H A D I R A H B I N T I W A N K H A I R U D I N 2 0 1 2 8 3 0 1 6 4 MIA-BY LAWS: Changes in Professional Appointment AUD 390
- 3. Procedure before accepting new client The successor auditor should get the prospective client’s permission to communicate with the existing predecessor auditor. If the permission is not given, the successor auditor should decline the appointment. The successor auditor should inquire the predecessor auditor whether there is any professional reason for the proposed change. If there are such reasons, the successor auditor should request the predecessor auditor to provide him with all necessary details in order to decide the acceptance of the appointment.
- 4. If the successor auditor does not receive a reply to his inquiry, he is required to send a reminder to the predecessor auditor or communicate with him through other means. If no response within a reasonable period after sending of 2 reminders, the successor auditor should inform the predecessor auditor of his attention to accept the engagement.