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Providing Access to or Copies of Audit Documentation to a Regulator (Issued July 1994; Revised June 1996; Revised October 2000; Revised January 2002; Revised December 2005; Revised December 15, 2012)

A regulator may request access to an auditor's audit documentation to fulfill a quality review requirement or to assist in establishing the scope of a regulatory examination. In making the request, the regulator may ask to make photocopies and may also make such copies available to others. When regulators make a request for access, the auditor should:

1. Consider advising the client about the request and indicating that he or she intends to comply. In some cases the auditor may wish or be required to confirm in writing the requirements to provide access (see Illustration 1).

2. Make arrangements with the regulator for the review.

3. Maintain control over the original audit documentation.

4. Consider submitting a letter to the regulator (see Illustration 2).

5. Obtain the client's consent, preferably in writing, to provide access when not required to provide access (see Illustration 3).