Able & Company, CPAs is performing a forensic accounting engagement and, after a couple of weeks, realizes that part of the engagement requires significant travel to another state. Able & Company has used a CPA firm. Pickford, Ashcroft, and Miller, in that state and is considering the use of this firm to help it perform the engage- ment by obtaining evidence, such as interviews of individuals. 

Required 

What issues should Able address before it commits to using the CPA firm of Pickford, Ashcroft, and Miller? (In the code, the firm of Pickford, Ashcroft, and Miller is called a third-party service provider.)