Predecessor-successor auditor communication is required when:

A The fee changes

B An incoming auditor replaces a previous auditor for a new engagement

C The client moves offices

D Tax returns are amended

✓ Correct Answer: Option B

The successor auditor must communicate with the predecessor about matters relevant to accepting the engagement (disagreements, integrity, etc.).

💡 Why is B) the correct answer?

The correct answer to the question "Predecessor-successor auditor communication is required when:" is Option B: An incoming auditor replaces a previous auditor for a new engagement.

The other options — A) The fee changes, C) The client moves offices, D) Tax returns are amended — are incorrect for this CPA Exam Prep question. As explained above: The successor auditor must communicate with the predecessor about matters relevant to accepting the engagement (disagreements, integrity, etc.).

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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Predecessor-successor auditor communication is required when:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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