Sri questioned whether Charn was properly managing the JV’s dwindling cash funds and whether those funds would be depleted before the completion of the project. To allay his concern, Sri decided to retain AtT, an accounting firm that he had employed in his other business, to review the JV’s books. Charn told Sri that he had no objection to AtT’s reviewing the JV’s accounting records. He also offered to engage AtT as the JV’s permanent accounting firm. Sri accepted Charn’s offer. A few days later, Charn notified DYG, the JV’s accounting firm since its inception in 2010, of the decision to switch to AtT.