‹ CRA-4.2.1C CRA-4.2.1E › CRA-4.2.1D If any of the circumstances referred to in rule CRA-4.2.1C occurs after the appointment of the auditor, the licensee must appoint another external auditor. Added: April 2023 ‹ CRA-4.2.1C CRA-4.2.1E ›