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Professional Clearance Letter

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Professional Clearance Letter

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • April 29, 2021 at 12:57 pm #619177
    james8500
    Participant
    • Topics: 49
    • Replies: 9
    • ☆☆

    What if client refuses to give the new auditor permission to send letter? Do we decline audit work?

    Also, if previous auditors response indicates questionable client integrity/overdue fees – do we decline the audit?

    Thanks

    April 29, 2021 at 2:04 pm #619190
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6794
    • ☆☆☆☆☆

    1 – YES – as it states in the notes (page 46) “If permission is not given, the appointment should be declined.”

    2 – not “automatically” – the specifics of the circumstances would have to be evaluated. If the “questionable client integrity” means that the preconditions for an audit are not met (page 47) – it must be declined.

    A proposed auditor is not expected to refuse to act merely on the grounds of unpaid fees owing to the existing auditor.

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