Code of Massachusetts Regulations
252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY
Title 252 CMR 3.00 - Code of Ethics and Rules of Professional Conduct
Section 3.04 - Responsibilities to Colleagues

Universal Citation: 252 MA Code of Regs 252.3

Current through Register 1518, March 29, 2024

(1) Combined and/or Consolidated Statements. Where a certified public accountant is required to express an opinion on combined or consolidated financial statements which include a subsidiary, branch or other component audited by another certified public accountant, the licensee may insist on auditing any such component which in the licensee's judgment is necessary to warrant the expression of the licensee's opinion.

(2) Referral Engagements. A certified public accountant who receives an engagement for services by referral from another certified public accountant shall not accept the client's request to extend the licensee's service beyond the specific engagement without first notifying the referring accountant.

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