ES-1.6.2

Past version: Effective from 18 Jul 2025 to 30 Jun 2007
To view other versions open the versions tab on the right

The auditor requirements deal with:

(a) the appointment of auditors;
(b) the removal and resignation of auditors;
(c) audit partner rotation;
(d) auditor independence; and
(e) restrictions on the relationship between a licensee and its auditor.