AC1106IAYU SYAFIQAH BINTI AZMI

2012443412SITI SARAH BINTI ADNAN

2012487946WAN EZA E’ZZATY BINTI MEOR AHMAD MAZLAN

2012699804

WAN NUR HADIRAH BINTI WAN KHAIRUDIN

2012830164

MIA-BY LAWS:Changes in Professional

AppointmentAUD 390

Changes in Professional

Appointment?

Procedure before accepting new client

The successor auditor should get the prospective client’s permission to communicate with the existing predecessor

auditor. If the permission is not given, the successor auditor should decline the appointment.

The successor auditor should inquire the predecessor auditor whether there is any professional reason for the proposed change. If there are such reasons, the successor auditor

should request the predecessor auditor to provide him with all necessary details in order to decide the acceptance of the

appointment.

If the successor auditor does not receive a reply to his inquiry, he is required to send a

reminder to the predecessor auditor or communicate with him through other means.

If no response within a reasonable period after sending of 2 reminders, the successor

auditor should inform the predecessor auditor of his attention to accept the

engagement.