Name | Prohibition 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 |
Description | Auditees 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 From | 22-07-2014 |
Validity To | 31-12-9999 |
Reference | Article 70 |
Status | Active |
Measure Type | Prohibition |
Agency Name | Ministry of Finance |
Legal Document | Law on Independent Audit No. 51/NA, dated 22 July 2014 |
---|