A predecessor auditor who has been contacted by a successor auditor for information about the client does not have to obtain permission from the former client before providing any confidential information to the successor auditor because the confidentiality requirement does not extend to former clients.

Question

Quizplus · Accepted Answer

The predecessor auditor must obtain the former client's permission before disclosing any confidential information to the successor auditor, as professional ethics and standards require maintaining confidentiality of client information, even after the client-auditor relationship has ended.

A Predecessor Auditor Who Has Been Contacted by a Successor