The option to discontinue the ADAT is available with the audit firms. However, we do not encourage audit firms to discontinue the use of ADAT as the audit files already archived by using ADAT will not be functional without the ADAT tool.
In a scenario wherein the audit firm decides to discontinue the ADAT, there are two options available with the audit firms with respect to the audit files archived / in progress using ADAT:
Retain the audit files in the ADAT tool by paying a yearly maintenance fees per audit file which will allow audit firms to access the stored audit file. Or
True and Fair will provide the readable version of all the documents in the audit file by paying one-time fee per audit file.