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  • AA-1.3 AA-1.3 Audit Partner Rotation

    • AA-1.3.1

      Unless otherwise exempted by the CBB, specialised licensees must ensure that the audit partner responsible for their audit does not undertake that function more than five years in succession.

      October 2010

    • AA-1.3.2

      [This Paragraph was deleted in October 2012].

      Deleted: October 2012

    • AA-1.3.3

      Specialised licensees must notify the CBB of any change in audit partner.

      October 2010