Do you need to report if you interview with an audit client if you’re not/never were on the engagement?

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I don’t think so but if they want to extend an offer to you, then the audit client will check with the audit team anyway. Happened to me at EY.

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There isn't a REQUIREMENT. It would be best practice to inform the engagement team if you have an offer. Considering that your future employer will likely tell the engagement team, you're likely better off getting ahead of it. Rather than waiting for it to happen

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It's part of the audit team's independence procedures to inquire about new hires from the firm. A semi-conscious client will therefore proactively inform the engagement partner when/once they are starting to talk to you. Listed companies have to in fact.

If audit client is public, It’s best to inform someone up the chain (ppmd)- unless you want to give the engagement partner a nice surprise during the audit committee meeting - i know of someone that never disclosed and it definitely was an uproar

There’s no requirement for an interview if you are not part of engagement team

If you’re not in the team you do not need to disclose.

But assume people will find out.

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Nope.

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