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May a CPA access UFR filings that are not assigned to it during the active UFR filing period?

April 26, 2017active CPA filing filings period ufr

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May a CPA access UFR filings that are not assigned to it during the active UFR filing period?

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No. For example, a contractor assigned CPA Smith to file its UFR in fiscal year 2001. CPA Smith will not be able to access the contractors fiscal year 2002 UFR unless the contractor has assigned CPA Smith as it’s auditor for it’s fiscal year 2002 UFR.