A prospective auditor needs to go through the process of professional clearance before accepting a new client. What if the outgoing auditor is not respong to his communication request, even after follow ups?? Should the prospective auditor accept or refuse the new client??
After the first letter is not replied to, a second letter is sent
If the second letter is sent and there is no response, a third letter is sent with a copy to ACCA suggesting that, if there is no reply “We shall assume that there are no professional reasons why ….”
That would normally result in a response
OK?
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