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    thinbladejb's Avatar
    thinbladejb Posts: 1, Reputation: 1
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    #1

    Dec 23, 2008, 02:24 PM
    CPA firm name change and comparative audit report
    When a CPA changes the firm name (not a new firm or entity), how should it handle that when issuing a comparative period audit report? Do you have to mention the name change? Does anyone know of any language in the Standards?
    MLSNC's Avatar
    MLSNC Posts: 158, Reputation: 17
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    #2

    Dec 23, 2008, 10:04 PM

    Interesting question. Off the top of my head, I don't know of anything in the Standards. I would think if it was a name change it wouldn't have to be mentioned, if the same people are taking responsibility for both years, but that is just a guess. Best advice I can give is to call the State Board and get someone's opinion. If that doesn't appeal or you can't get an answer, some State Societies have a list of CPA's that offer advice on a volunteer basis.
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