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NameProhibition on Auditees from appointing or recruiting an auditor or engagement partner having audited its entity and having ceased their auditor functions or having been dismissed from an audit firm less than three years
DescriptionAuditees are prohibited from appointing or recruiting an auditor or engagement partner having audited its entity and having ceased their auditor functions or having been dismissed from an audit firm less than three years before as a manager or staff of its entity or a subsidiary or joint venture of the parent company of a group
Comments-
Validity From22-07-2014
Validity To31-12-9999
ReferenceArticle 70
StatusActive
Measure TypeProhibition
Agency NameMinistry of Finance
Legal DocumentLaw on Independent Audit No. 51/NA, dated 22 July 2014
This measure applies to Service