Lando Corporation controls two wholly owned domestic subsidiaries. Michaels, CPA, the principal auditor, has been engaged to audit the financial statements of Lando and one of the subsidiaries. Thomas, CPA, the other auditor, has audited the financial statements of the other subsidiary, an entity whose operations are material to the consolidated financial statements.

Michaels' audit work is sufficient to justify Michaels serving as the principal auditor Michaels has not yet decided to make reference to Thomas, the other auditor

Required: 

What are the reporting requirements if Michaels decides to name Thomas and make reference to the audit work Thomas did?