What are the rules for being hired by an audit client? I currently work on the YE audit of a large tech client and would like to reach out for a finance position but is this allowed if I am currently on the account?

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It happens all the time. You cannot reach out while you are currently working on the audit as this will trigger an independence violation. If you are serious and want to reach out, you will need to cease work on that client immediately. Depends on your level, but there isn’t a cool down for associates and seniors.

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Are you external? If so, then no you cannot join them until the end of your cool down period.

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It’s been an independence quagmire for decades. The practice when I was a staff accountant was the client was obligated to disclose to the audit partner you had reached out for a position and you were obligated to disclose to the audit partner if they reached out to you for a position. I don’t know that all firms have consistent practices or that their requirements are the same for staff level vs seniors and managers. It’s not something you would want to do during an audit if you didn’t want your firm to know about it.

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