Independent Audit Specific Standards No. 28: Communication between and Certified Public Accountants

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publishing Date: 2003-08-01
Features: To regulate the professional practice of certified public accountants, improve the quality of practice, safeguard the public interest, and promote the healthy development of the socialist market economy, the Chinese Institute of Certified Public Accountants has revised the "Specific Standards for Independent Audit No. 7—Audit Report" and the "Specific Standards for Independent Audit No. 17—Going Concern," and drafted the "Specific Standards for Independent Audit No. 28—Communication between Predecessor and Successor Certified Public Accountants." After approval by the Ministry of Finance, they are now hereby promulgated and shall come into effect on July 1, 2003.