[PDF] PARTNER ROTATION REQUIREMENTS - IFAC
Whether a longer cooling-off period for Key Audit Partners (KAPs) on PIEs might be more appropriate B The nature of the roles that are acceptable for a rotated
[PDF] Long Association - IFAC
The cooling-off period should be extended to five years for the engagement partner on the audit of a public interest entity (PIE) after any time served as
[PDF] CHANGES TO THE IRBA CODE OF PROFESSIONAL CONDUCT
(c) Any other key audit partner role After the time-on period, the individual shall serve a “cooling-off” period in accordance with the provisions in paragraphs
[PDF] Audit Partner rotation requirements in Australia Technical - APESB
the cooling-off period is the minimum number of consecutive years that a Key Audit Partner must cool-off from the Audit Engagement, and • the time-on period is
[PDF] NewsFlash 8 New Manpower Regulation - PwC
accounting firm and an audit partner is required to refrain, for the period of three consecutive financial-years (“cooling-off period”), from auditing the entity
[PDF] Drafting Conventions - HKICPA
Cooling-off Period • Applies to public interest entities • “Cooling-off” period required before Senior or Managing Partner of the firm joins an audit client that is a
[PDF] QUESTIONS AND ANSWERS ON AUDIT PARTNER - MIA
Malaysian Institute of Accountants 2018 QUESTIONS AND ANSWERS Cooling- off Period Q1 The EP for the audit of a PIE served for five cumulative years in
[PDF] STAFF QUESTIONS & ANSWERS - MIA
cooling-off periods depending on the role of the key audit partner as summarized below: Role Time-on and cooling-off periods Engagement partner Maximum
[PDF] CEAOB guidelines on duration of the audit engagements
28 nov 2019 · the audit engagement of a statutory auditor or an audit firm in a engagement quality control reviewer during the cooling-off period, as it could
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