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When the foreign company changes its reviewing CPA in the ROC, the successor CPA shall inquire with the predecessor about information on the engaging party for use as a reference in deciding whether to accept the engagement. An inquiry usually includes the following matters:
- Whether there is a discrepancy in opinion with respect to accounting principles or any other major matters between the predecessor reviewing CPA and the company's management.
- The engaging party's reasons for changing the reviewing CPA.
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