Question: A CPA firm performs bookkeeping services only for a client for the years 2020, 2021 and 2022, including services that would impair independence under Interpretation

A CPA firm performs bookkeeping services only for a client for the years 2020, 2021 and 2022, including services that would impair independence under Interpretation 101-3. In January 2023, the client approaches the firm about performing an audit for year-end 2022. May the firm perform the audit if an entirely different engagement team from those who performed bookkeeping services is assigned to the audit

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