Before accepting an audit engagement for a new nonissuer client, the successor auditor is required to communicate with the predecessor auditor. If the predecessor auditor refuses to provide information regarding the reason for the change in auditors, the successor auditor should:

Under AU-C 210, the successor auditor must inquire about the reasons for the change in auditors. If the predecessor refuses to respond or limits the response (which they can do due to litigation, for example), the successor must consider the implications of that refusal (e.g., is management concealing something?) when deciding whether to accept the engagement.