SAS 84 Section 315 Communications Between Predecessor and Successor Auditors

This section provides guidance on communications between predecessor
and successor auditors when a change of auditors is in process or has taken
place. It also provides communications guidance when possible misstatements
are discovered in financial statements reported on by a predecessor auditor.
This section applies whenever an independent auditor is considering accepting
an engagement to audit or reaudit (see paragraph .14 of this section) financial
statements in accordance with generally accepted auditing standards, and after
such auditor has been appointed to perform such an engagement.