New accountant carries out work without professional clearance...

A client owed me money.  I received prof clearance letter from new firm (which I was quite happy about).  I replied stating that the client owed money and we would release information as and when we received the overdue funds.

We have still not received the money and I have today discovered that the new accountant has carried out the next years accounts (without my paperwork) and filed these at Companies House.

Is this common practice?  I assumed that professional firms would have waited for complete clearance from us first.