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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. (AU-C 9230.01) When regulators make a request for access, the auditor should:

 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).

 Make arrangements with the regulator for the review.

 Maintain control over the original audit documentation.

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

(AU-C 9230.02)

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

NOTE: The guidance in this interpretation applies to requests from regulators, specifically federal, state, and local government officials with legal oversight authority over the entity. The guidance does not apply to requests from:

 The IRS,

 Practice monitoring programs,

 Proceedings related to alleged ethics indicators, or

 Subpoenas.

(AU-C 9230 footnotes 1 and 2)