Required Use of Consultation
16.08 Firm policies and professional standards require documentation of consultation matters. Firm policies also require professionals to use the firm’s Consultation tool (or Consultation) to document significant consultations with the National Office. As a result, a consultation with the National Office will not be deemed to have taken place unless the consultation is complete and documented using Consultation. In addition, agreement by those consulted in the National Office will not be deemed to have taken place until approvals are signed off in Consultation. Therefore, to comply with professional standards and firm policies for documenting and concluding on consultation matters, it is critical that audit teams follow the guidelines in the Consultation Protocol, including the use of Consultation.