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Auditor Change Form

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AUDITOR CHANGE FORM

This Auditor Change Form (the "Agreement") is made as of , between Client Name: (the "Company") and Incoming Auditor Name: (the "Incoming Auditor").

RECITALS

WHEREAS, the Company has engaged Current Auditor Name: to perform audits of the Company's financial statements for certain historical periods; and

WHEREAS, the Company has determined to terminate or not renew the engagement of the outgoing auditor and to retain the Incoming Auditor to serve as auditor for the audit period(s) described below; and

WHEREAS, the Incoming Auditor has agreed to accept appointment on the terms and conditions set forth in this Agreement and the Company will take or has taken such corporate and regulatory actions as may be required to effect the auditor change.

NOW THEREFORE

NOW THEREFORE, in consideration of the mutual covenants set forth herein and other good and valuable consideration, the parties agree as follows:

1. APPOINTMENT; EFFECTIVE DATE

1.1 Appointment. The Company hereby appoints the Incoming Auditor to serve as independent auditor of the Company for the audit period(s) described in section 1.2, and the Incoming Auditor accepts such appointment subject to the terms of this Agreement.

1.2 Audit Period(s). Audit period(s) to be covered by the Incoming Auditor:

1.3 Effective Date of Change. The change of auditor shall be effective as of: , unless otherwise required by applicable law or regulation, in which case the parties will cooperate to effect the change at the earliest lawful date.

2. OUTGOING AUDITOR RESIGNATION AND COOPERATION

2.1 Representation Regarding Resignation. The Company represents that it will procure, or has procured, the resignation or non-renewal of the engagement of the outgoing auditor and that it will provide written notice of such change to any regulatory authorities as required by law.

2.2 Cooperation. The Company will use commercially reasonable efforts to ensure that the outgoing auditor cooperates with the Incoming Auditor in the orderly transfer of work papers, schedules, and other documents necessary to complete the audit, subject to confidentiality and legal constraints.

3. HANDOVER DELIVERABLES

3.1 Timing. The parties agree to a handover schedule: Final engagement completion or cessation with outgoing auditor on or about , and the Incoming Auditor will commence planning and fieldwork promptly thereafter.

4. RECORDS, ACCESS AND CONFIDENTIALITY

4.1 Records and Access. The Company shall provide the Incoming Auditor with timely access to books, records, personnel and systems necessary to perform the audits, and shall facilitate access to the outgoing auditor's work papers to the extent permitted by agreement and applicable law.

4.2 Confidentiality. Each party shall maintain the confidentiality of non-public information obtained in connection with the auditor change and shall not disclose such information except as required by law or with prior written consent of the other party. The Incoming Auditor acknowledges obligations of professional confidentiality and agrees to safeguard the Company's information.

5. FEES AND FINAL ACCOUNTING

5.1 Final Accounting. The Company will ensure that the outgoing auditor issues any final billings and completes any outstanding professional obligations up to the effective date. The Incoming Auditor's engagement, fees and scope shall be governed by separate engagement letters unless otherwise agreed in writing.

6. REPRESENTATIONS AND WARRANTIES

6.1 Company Representations. The Company represents and warrants that (a) it has the authority to effect the change of auditor, (b) all corporate approvals required to effect the change have been obtained, and (c) there are no pending legal restrictions that would prohibit the outgoing auditor from transferring work papers to the Incoming Auditor where permitted by law.

6.2 Incoming Auditor Representations. The Incoming Auditor represents that it is duly registered and licensed to provide auditing services in the applicable jurisdictions, is independent of the Company in accordance with applicable professional standards, and has not identified any conflicts that would preclude acceptance of the engagement.

7. INDEMNIFICATION

7.1 Indemnity by Company. The Company shall indemnify and hold harmless the Incoming Auditor from and against all losses, claims, liabilities and expenses arising from the Company's failure to disclose material information or from actions taken by the Company that materially impede the performance of the Incoming Auditor's duties, except to the extent such loss arises from the Incoming Auditor's gross negligence or willful misconduct.

8. NOTICES

All notices required or permitted under this Agreement shall be in writing and delivered by hand, nationally recognized overnight courier, or certified mail, return receipt requested, to the addresses set forth below or to such other address as a party may specify in writing in accordance with this section.

9. AMENDMENTS; WAIVER; COUNTERPARTS

9.1 Amendments. This Agreement may be amended only by a written instrument signed by both parties.

9.2 Waiver. No failure or delay by either party in exercising any right hereunder shall operate as a waiver of that right, nor shall any single or partial exercise of any right preclude any other or further exercise.

9.3 Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one and the same instrument. Signatures delivered by electronic or facsimile transmission shall be binding for all purposes.

10. GOVERNING LAW; ENTIRE AGREEMENT; SEVERABILITY

10.1 Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the jurisdiction in which the Company is incorporated, without regard to conflict of law principles that would apply the laws of another jurisdiction.

10.2 Entire Agreement. This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes all prior understandings, agreements and representations, whether written or oral, concerning the auditor change.

10.3 Severability. If any provision of this Agreement is held to be invalid or unenforceable, such provision shall be enforced to the maximum extent permissible and the remaining provisions shall remain in full force and effect.

CERTIFICATIONS

The undersigned authorized representatives certify that they are duly authorized to execute this Agreement on behalf of their respective parties and that the information provided herein is true, accurate and complete to the best of their knowledge.

Company:

By:

Date:

Incoming Auditor:

By:

Date:

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What the Auditor Change Form Is and When It’s Used

An Auditor Change Form documents the transfer of audit responsibility from one audit firm or internal auditor to another, capturing identification of parties, effective date, reasons for the change, and required authorizations. Organizations use it to ensure continuity of audit coverage, to preserve chain-of-custody for accounting records, and to create a clear record for governance, stakeholders, and regulators. Completed forms often accompany engagement letters, management representation letters, and official notifications to boards, audit committees, and relevant regulatory bodies. Electronic execution and audit trails help preserve evidentiary value under U.S. e-signature laws such as ESIGN and state UETA statutes.

Why a Proper Auditor Change Form Matters

A complete, well-documented Auditor Change Form reduces transition risk by recording authorization, timing, scope boundaries, and data access. It helps meet governance requirements, supports continuity for ongoing audit procedures, and supplies an audit trail for internal and external reviewers.

Why a Proper Auditor Change Form Matters

Typical Parties Who Complete or Sign This Form

The Auditor Change Form is normally prepared by finance or governance personnel and routed to executives and the incoming auditor for acceptance.

  • Audit committee chair or board member — authorizes the change and documents board-level approval for auditor replacement or engagement modifications.
  • Chief Financial Officer or corporate controller — completes financial details, signs as the company’s authorized representative for vendor changes.
  • Incoming external auditor or audit partner — accepts engagement terms, confirms availability, and acknowledges access to required records and personnel.

Use this chain to preserve authority, demonstrate consent, and reduce disputes over the transition timeline and responsibilities.

Essential Sections to Include in a Professional Auditor Change Form

A clear form eases onboarding and regulatory review. Include identification, authority, timeline, and signatory confirmations to make transitions auditable and defensible.

Party Identification

List full legal names of the outgoing auditor, incoming auditor, and the reporting entity, including business type and taxpayer identification where applicable to tie records to corporate filings and legal identities.

Effective Date

Specify the exact effective date as MM/DD/YYYY and indicate whether it applies to the engagement letter, fiscal period, or specific audit tasks to avoid ambiguity about which work each auditor will perform.

Reason for Change

Provide a concise, factual explanation for the change—resignation, rotation, termination, or scope refinement—so stakeholders and regulators can understand context without supplemental correspondence.

Authorizations

Include explicit board or authorized officer approval language, the name and title of the approver, and any corporate resolution references to establish delegated authority for the auditor change.

Auditor Acknowledgement

Have the incoming auditor confirm acceptance of terms, access to records, and independence considerations; include signature, printed name, firm, and partner details for accountability.

Attachments

Attach engagement letters, prior audit workpapers transfer agreements, management representation letters, and any regulator notices to create a complete transition package for reviewers.

Security and Compliance Details to Record

Encryption: TLS 1.2/1.3
Data at Rest: AES-256
Audit Trail: Timestamped logs
HIPAA Support: BAA available
Authentication: Multi-factor options
Retention: Controlled access

Step-by-Step Process to Complete and Execute the Form

Follow these sequential steps to prepare, approve, and deliver a valid auditor change notice.

  • 01
    Gather Documents: Collect engagement letters and board resolutions.
  • 02
    Complete Form: Enter fields and attach supporting documents.
  • 03
    Obtain Signatures: Secure approvals from authorized officers and the incoming auditor.
  • 04
    Distribute Records: Send to stakeholders and retain a signed copy.

Where to Send or File the Completed Auditor Change Form

Determine distribution targets based on corporate policy and any regulatory obligations linked to the reporting entity or industry.

  • Internal Records: Retain signed originals with finance and legal.
  • Board / Audit Committee: Provide copy for minutes and oversight.
  • Incoming Auditor: Deliver acceptance and access arrangements.
  • Regulators: File only if a regulator or statute requires notice.

Configuring an Online Workflow for Auditor Change

Use these workflow settings to automate routing, authentication, and document capture when completing the form electronically.

Field Configuration
Auto-fill party data Use templates to populate firm and contact fields
Conditional routing Route to audit committee if board approval required
Signature order Configure sequential signing: company then auditor
Authentication level Email plus SMS or ID verification for critical signers

Digital Signing and Distribution Requirements

Choose a platform that supports secure e-signatures, detailed audit trails, and the file formats you need for retention.

  • File Formats: PDF, DOCX supported
  • Integrations: Salesforce, NetSuite, Google Workspace
  • Authentication: Email, SMS, or KBA

Ensure any chosen provider supports HIPAA or other industry-specific BAAs where required and stores tamper-evident records with accessible audit logs.

Timing Considerations and Typical Deadlines

Timing depends on corporate policy, auditor availability, and any regulator or contractual obligation; plan transitions to avoid gaps in audit coverage.

Board Approval Window:

Obtain approval before the effective date whenever possible

Stakeholder Notice Period:

Notify stakeholders within 30 days of change

Workpaper Transfer Timing:

Coordinate transfer to support ongoing audits promptly

Regulatory Notification:

File notices only when statute or regulator requires

Retention Start Date:

Begin retention per the effective date of the change

Key Milestones in an Auditor Transition

Sequence these stages to track responsibilities, approvals, and deliverables during the auditor transition.

01

Preparation and Review

Compile prior audit documentation and draft the change form

02

Governance Approval

Secure board or audit committee authorization for the change

03

Auditor Acceptance

Incoming auditor confirms scope and independence

04

Handover and Record Transfer

Transfer workpapers and access, and finalize archival copies

Common Preparation Errors to Avoid

  • Using inconsistent legal names between the form and engagement letters, which can delay acceptance and complicate records transfer.
  • Omitting the specific effective date or using vague language like 'upon convenience,' which can cause disputes about audit responsibility.
  • Failing to secure an incoming auditor’s written acknowledgement, leaving gaps in accountability for outstanding audit work.
  • Neglecting to attach required supporting documents, such as board resolutions or prior engagement letters, which regulators or reviewers often request.

Consequences of an Incorrect or Incomplete Form

Contract Breach: May trigger contractual penalties
Audit Gaps: Creates untested periods in financial statements
Regulatory Risk: Possible sanctions or required remedial filings
Tax Impacts: Errors can affect tax reporting
Independence Concerns: Raises questions about auditor objectivity
Litigation Exposure: Increases risk of disputes or claims

Two Practical Auditor Change Scenarios

These concise examples show typical reasons for changes and the records recommended to accompany the form.

Scenario — Voluntary Rotation

A public company rotates auditors after five years to reduce perceived familiarity

  • Incoming auditor confirms independence and scope in writing
  • The company attaches the board resolution and prior engagement letter, preserving continuity for ongoing quarterly reviews and SEC reporting.

Scenario — Resignation and Replacement

An external auditor resigns citing scope limitation concerns

  • Management secures board approval to appoint a successor and documents reasons
  • The form is completed with handover instructions, workpaper transfer requests, and a signed acceptance from the new auditor to avoid audit gaps.

Comparing eSignature Vendor Pricing and Core Capabilities

Cost and capability vary across providers. The table compares starting prices and common feature availability to help choose a platform that meets security and compliance needs.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial Yes, 7-day trial No No Yes, limited Yes, limited
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

Frequently Asked Questions About the Auditor Change Form

Answers to common practical and legal questions about completing, signing, and preserving an Auditor Change Form.


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