Issued: April 14 2003
Effective: July 1 2003
Applicability: A "predecessor certified accountant" refers to an accounting firm that has reported on the most recent audited financial statements or was engaged to perform but did not complete the audit work, and has dissolved or is likely to dissolve the business agreement with the client.
Ministry of Finance, Specific Independent Audit Guidelines No. 28 Communications Between Predecessor and Successor Certified Accountants
财政部独立审计具体准则第28号 - 前后任注册会计师的沟通
Issued: April 14 2003Effective: July 1 2003Applicability: A "predecessor certified accountant" refers to an accounting firm that has reported on the most…
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