Which of the following statements concerning communications between predecessor and successor auditors is incorrect? Information...

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Accounting

Which of the following statements concerning communications between
predecessor and successor auditors is incorrect?
Information provided by the predecessor auditor my lead the successor to reject
the new auditee as a client.
The minimum information the predecessor is required to report to the successor
is if there is any known reason why the successor should not accept the
engagement.
The predecessor auditor is required to initiate contact with the successor
auditor.
The predecessor auditor must obtain the auditee's permission before granting
the successor auditor access to the prior year's audit file.
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