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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › rejection of an offer to audit
Professor, if an auditor does not wish to accept an engagement offered by a client, then in that case does the auditor need to issue an engagement letter? if not, then how is a ‘REJECTION’ conveyed?
Perhaps “no thank you” (!)
The board will only nominate an auditor for appointment (by a resolution on the agenda of a general meeting) if the audit firm wants to be appointed. The members (in general meeting) make the appointment by passing the resolution (i.e. only simple majority required).