When and if they engage a new PCAOB auditor, the (delinquent) registrant has to pay the prior auditor in full to transfer the files over. Secondly, any new auditor would love to have access to the former auditor, however, they need written consent of the client. If they do not have access, the new auditor, if they are in their right mind would not accept the testing process of the assets and revenue of the prior auditor and use that as a basis. Especially with the dispute between the prior auditor and the client, and that the prior auditor has a deficiency with the PCAOB in Washington about failure to test revenue.
No CPA and PCAOB Firm in their right mind would sign off and risk their license for someone else questionable work.
This is a mess, and will get messier as the days and weeks go by. Hipple and Jan screwed the pooch finally.
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