Client Acceptance and Continuance

This Good Practice Guidance summarizes current practices in several of the large networks of international accounting firms and examines how asking the right questions can help ensure that only those entities that meet the same standards of quality as the audit firm be accepted or continued.

Disclaimer: Papers issued in the name of the Forum of Firms are intended for information purposes to its members, the accounting profession, and users of financial information generally; they are neither exhaustive nor prescriptive, are not professional standards, and do not have authoritative status.

Client Acceptance and Continuance (PDF | 572K)