That is a tough spot, especially with the books drifting for several years. In practice I would not wait on the old CPA: have the owner engage a new firm now, give them read-only access or exports, and ask for a clear scope (catch-up tax tie-out, prior-year journal entries, and a written timeline). Until adjustments land, treat financials as provisional and flag the gap to anyone who relies on them. The suggested answers about tying to the corporate return and booking opening entries are sensible once you have numbers you trust.

That is a tough spot, especially with the books drifting for several years. In practice I would not wait on the old CPA: have the owner engage a new firm now, give them read-only access or exports, and ask for a clear scope (catch-up tax tie-out, prior-year journal entries, and a written timeline). Until adjustments land, treat financials as provisional and flag the gap to anyone who relies on them. The suggested answers about tying to the corporate return and booking opening entries are sensible once you have numbers you trust.