When a predecessor auditor has examined comparative financial statements and that report is not presented with the successor auditors report, the successor auditor should:

• assume responsibility for the work of the predecessor auditor and report on all comparative years presented.

• express an opinion on the year(s) examined by the successor auditor without referencing the comparative years examined by the predecessor auditor.

• indicate that comparative year(s) were examined by the predecessor auditor and disclose the type of opinion issued.

• express an opinion on the year(s) examined by the successor auditor and disclaim an opinion on the comparative year(s) examined by the predecessor auditor.