SSARSs No. 2 through No. 7. <br /> <br /> 5. Communications between predecessor and successor accountants. <br /> <br /> Premise: David Briones of Brio Financial was allegedly contracted to do an audit of ISBG. ISBG then contracted Todd Peterson of KSNE2 to do the unaudited financial statements ending 6/30/15. If, Mr. Peterson knew there was an audit being conducted by Mr. Briones, he had an obligation to contact Mr. Briones and to note such contact. <br /> <br /> There's not any such note in the unaudited financial filings. Actually, Mr. Peterson didn't have to make such a note, due to, there wasn't an audit being prepared by Mr. Briones. <br /> <br /> Again from SSARSs: A CPA should include a statement in unaudited financial statements for this purpose: "The original prohibition from merely typing or reproducing client-prepared financial statements by the accountant as an accommodation to a client." <br /> <br /> Does such statement exist in ISBG current Financial Reporting?