What is a Predecessor Auditor?

A predecessor auditor is an auditor who conducted the audit for a client in prior periods, but who no longer does so. This situation arises in any of the following circumstances:

The client has notified the auditor that his or her contract will not be renewed for future audits.
The auditor has resigned from the engagement.
The auditor has declined to return for the next audit.
The auditor did not complete the prior audit engagement.

When a successor auditor is appointed to an audit engagement, the successor may need to communicate with the predecessor auditor regarding various issues that are then incorporated into the successor's audit. If so, the successor auditor will need the client’s permission to discuss matters with the predecessor auditor.