What it is
Before accepting an audit, a successor auditor has to ask the predecessor for information relevant to the decision, and has to have the client’s permission to do it. Without the consent letter, the predecessor generally cannot respond.
This template gives the three pieces: the client’s consent letter on its letterhead, the successor’s inquiry letter with the standard questions (integrity of management, disagreements, communications to governance, fraud and noncompliance, reason for the change, other matters), a response grid for the predecessor and a short file note that records the acceptance decision.
When to use it
- Your firm is asked to take over an audit from another firm.
- A client changes auditors and the predecessor needs a consent letter before it can respond.
- Documenting acceptance procedures and access to working papers for opening balances.
What’s inside
- Letter 1: client authorization for the predecessor to respond and give access
- Letter 2: the successor’s inquiries to the predecessor
- Letter 3: a predecessor response grid with working paper access conditions
- Successor file note: authorization, responses, working papers, opening balances, decision
Standard cited
This template follows AU-C 210 / AU-C 510. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use. See AU-C 210 explained, AU-C 510 explained.
Questions
Is the inquiry optional?
No. AU-C 210 requires the successor to ask, before accepting the audit, the predecessor to make certain communications available. The client’s permission is a precondition, and a client’s refusal is itself something to consider in deciding whether to accept.
What if the predecessor will not respond?
The successor asks why, considers the effect on whether to accept the engagement, and documents the conclusion.
Does the predecessor have to give access to working papers?
Not necessarily. Access is usually at the predecessor’s discretion and often given under an access letter after the successor accepts. The template notes the conditions in the response grid.
Related templates
- Audit Engagement Letter (AU-C 210)
- Audit Planning Memo (AU-C 300)
- Engagement Independence Confirmation (AICPA Code ET 1.200)
Last updated 11/05/2026. All free templates.