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AA-5.3.1

Reporting accountants should communicate to the CBB, during the conduct of their duties, any reasonable belief or concern they may have that any of the requirements of the CBB, are not or have not been fulfilled. These may include:

(a) Criteria for licensing (see Module AU);
(b) Material loss or significant risk of a material loss; or
(c) Client interest at risk because of adverse changes in the financial position, management or other resources of the licensee.

Notwithstanding the above, it is primarily the licensee's responsibility to report such matters to the CBB.

Adopted: July 2010