The ATPT CPA has been licensed for 18 years, his firm only one year.
The registrant withdrew the Form 15.
The CPA formed his own/new LLC three months before the first 10K. Cutting it close on a new audit with collaboration from work sheets and support from the prior auditor, including full payment to both parties before the first 10K was "filed". As far as filing in a timely manner, I would file as they did as to ensure the prior year, current year, and succession year match and not have to go through the expense to amend on a timeline.
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