Section I – Evaluating the Independence, Objectivity and Qualifications of the IPA
This section assumes that the contract is in the second year or later and that the other auditor is a public accounting firm. Replace with section Ia if in the first year of a contract. Make appropriate modifications if using work of a government auditor. Overall Objective: Determine whether the IPA is independent, objective and qualified. Evaluating the Independence, Objectivity, and Qualifications of the IPA