The continued pace of CPA firm mergers has prompted questions about how these transactions affect engagement reporting. In particular, what reporting implications arise when a new or continuing firm issues reports on a continuing client's comparative financial statements? This report addresses several frequently encountered scenarios and highlights key reporting considerations in a question-and-answer format.
Resources
Reporting Implications of Firm Mergers: Common Questions & Answers
Aug 14, 2026 · 1 min read
AICPA MEMBER
ACCESS
Resource available
Download the CPEA Report - August 2026 - Reporting Implications of Firm Mergers - Common Questions & Answers
File name: CPEA Report - August 2026.pdf
Reserved for AICPA® & CIMA® Members
Already a member of the AICPA or CIMA?
Log in with your account
Not a member of the AICPA or CIMA?
To gain access to exclusive content, your first step is to join AICPA & CIMA.