The term receiving accountant includes the
following, except;
a. A professional accountant in public
practice to whom existing accountant has
referred tax engagement.
b. A professional accountant in public
practice to whom the client of the
existing accountant has referred audit
engagement.
c. A professional accountant in public
practice who is consulted in order to
meet the needs of the client.
d. A professional accountant in public
practice currently holding an audit
appointment or carrying out
accounting, taxation, consulting or
similar professional services for a
client.
following, except;
a. A professional accountant in public
practice to whom existing accountant has
referred tax engagement.
b. A professional accountant in public
practice to whom the client of the
existing accountant has referred audit
engagement.
c. A professional accountant in public
practice who is consulted in order to
meet the needs of the client.
d. A professional accountant in public
practice currently holding an audit
appointment or carrying out
accounting, taxation, consulting or
similar professional services for a
client.