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4840 Accountant's refusal to reissue reports
us SEC - Financial Reporting Manual
4840.1 The staff is not in a position to evaluate the reasons for an accountant's refusal to reissue its report and will not intervene in disputes between registrants and their auditors. Moreover, the staff will not waive the requirements for the audit report, the accountant's consent to the use of its audit report, or the naming of the accountant as an expert in filings. If a registrant is unable to reuse the previously issued audit report in a current filing, the registrant must engage another accountant to reaudit those financial statements.
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