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Does anyone know if going to work for a client that you’re on at a later date (after I plan on leaving) affects independence?

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A few questions to think about off the top of my head is what type of position you take (CFO or other high level position that has a lot of impact on financial statements) and what type of engagement it was (public, private have different independence issues), and your role on the engagement.

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It’s at a restricted entity but I won’t be filling a financial overnight role (won’t even be close to touching FS). I also will also be a senior associate on the engagement

If you’re talking to the client about working with them while you’re conducting the audit, then yes, that affects independence. Other than that, you’ll be good.

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I went to work for my client and I was a part of their audit team. I waited till we had issued before I applied for a job there. I also told the partner that I was going to apply just to be safe. Everything was fine. Don’t stress!

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If you leave KPMG not your problem, it’s the audit team’s problem.

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Don’t charge time to the client code, just in case. For example any introductory calls or anything (you mentioned it’s in the future so this is probably less likely but worth mentioning)

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Should be fine, especially if you have never touched it before. Risk is if you could influence results of audit if job was incentive for clean opinion.

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Are you a manager or above? If so even not charging time will cause independence impairment. If you’re below manager it doesn’t matter.

During the hiring process at the new firm YOURE supposed to list out your non-competes.

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