Took over a client from another auditor who left the industry. They gave me his report from 2023 showing $180K in unclaimed refunds he never pursued. Can I ethically pick up and file those claims now? Statute hasn't run on most of them.
Prior auditor left — can I use their findings?
Yes — but get written confirmation from the client that (a) the prior auditor's engagement is terminated, (b) no contingency is owed on those findings, and (c) your new engagement covers recovery. Without that paper trail you could end up in a fee dispute with the prior auditor if any claim lands.