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The use of another CPA firm by an audit firm to perform part of the engagement on a client's subsidiary will require the audit firm

The use of another CPA firm by an audit firm to perform part of the engagement on a client's subsidiary will require the audit firm to

a.

merge with the other CPA firm.

b.

perform a peer review on the other CPA firm.

c.

ensure the independence of the other CPA firm of the client.

d.

list the other firm in the footnotes to the client's financial statements.

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