Times have changed.

Clients need to understand the realities of the current audit industry landscape, where the shortage of auditors is a widespread issue affecting all firms.

Clients must adapt to auditors; it's not just auditors adapting to clients anymore.

Once a client has appointed an auditor, they must follow the auditor's instructions.

It doesn’t matter how much the client pays the auditor or if they decide to change auditors next year.

The auditor will complete the audit, but they need the client's cooperation to navigate these industry challenges.

So, it’s not just an auditor's problem; it’s also client's and regulator's problem.