‹ AU-5.1.6 AU-5.1.8 › AU-5.1.7 Past version: Effective from 01 Jan 2009 to 31 Dec 2010 To view other versions open the versions tab on the right Unless the Central Bank otherwise permits, reporting accountants should not be the same firm appointed as external auditors of the bank. Added January 2009 ‹ AU-5.1.6 AU-5.1.8 ›