300 Relations with Fellow Members and with Non-members Engaged in Public Accounting
302.1
Communication with predecessor
A member shall not accept an engagement with respect to the practice of public accounting or the public practice of a function not inconsistent with public accounting, where the member is replacing another member or public accountant, without first communicating with such person and inquiring whether there are any circumstances the member should take into account which might influence the member's decision whether or not to accept the engagement.
302.2 The incumbent member shall respond promptly to the communication referred to in Rule 302.1.
302.3 A member responding to a communication pursuant to Rule 302.2 shall inform the possible successor if suspected fraud or other illegal activity by the client was a factor in the member's resignation or if, in the member's view, fraud or other illegal activity by the client may have been a factor in the client's decision to appoint a successor.
303.1
Cooperation with successor
A member shall upon written request of the client supply on a timely basis reasonable information to the member's successor about the work done or being assumed.
303.2 A member who is a predecessor on an engagement shall cooperate with the successor, recognizing the client's interests are paramount, and shall transfer promptly to the client or, on the client's instructions, to the successor, all books, documents, and other property belonging to the client which are in the member's possession.
304
Joint engagements
A member who accepts any engagement jointly with another member shall accept joint and several responsibility for any portion of the work to be performed by either; no member shall proceed in any matter within the terms of such joint engagement without due notice to the other member.
305.1
Communication of special engagements to incumbent
A member engaged in the practice of public accounting shall, before commencing any engagement for a client of another member who is the duly appointed auditor or accountant, first notify such auditor or accountant of the engagement, unless the client makes an unsolicited request, evidenced in writing, that such notification not be given.
305.2 Rule 305 applies only where the services to be provided under the terms of the engagement are included in the practice of public accounting.
306.1
Responsibilities on special engagements
A member who accepts an engagement, whether by referral or otherwise, from a client of a member who has a continuing relationship with that client shall not take any action which would tend to impair the position of the other member in the ongoing work with the client.
306.2 A member who receives an engagement for services by referral from another member shall not provide or offer to provide any additional services to the referring member's client without the consent of the referring member; the interest of the client being of overriding concern, the referring member shall not unreasonably withhold such consent.
|
Home
