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
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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
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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
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(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
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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
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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
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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
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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
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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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