Sunday, August 29, 2010 9:24:23 PM
to your point, "murphys law"
Murphys law, does NOT apply regarding a contractual engagement letter between a CPA engagement partner and the end-client CEO.
It is suggested to focus on the engagement letter.
If the end-client CEO is tardy providing financial information, then the obligation of delay is "owe" the end-client CEO. PERIOD. Speaking from experience, the CPA firm will "then" positively "adjust" staffing requirements as appropriate to meet the contractual obligations of the engagement letter. If late, the CPA firm will advise the end-client CEO of a "scope creap or deviation in the terms of engagement delivery". This is standard operating practice if the end-client CEO is late submitting timely information to the CPA firm.
Based my experience, the end-client is tardy providing information to the CPA firm. No doubt.
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