A compilation and an audit are two different attestation services. The T/A is not involved in this particular matter. It is the issuer who provided support to the accounting company that provided compilation service. The issuer's management is responsible for the financial statements, not the T/A.
In an audit, the accounting firm requires the issuer to cause the T/A to directly send the share data, including the most current transfer activity report from the T/A to the staff at the accounting firm circumventing the issuer, for auditor independence.
The issuer is responsible for this, not the T/A and not the accountant.