Long Association of Senior Personnel (Including Partner Rotation) with an Audit Client

Objective

Objective

This project will review the long association provisions in Section 290 of the Code to ensure that they continue to provide robust and appropriate safeguards against the familiarity and self-interest threats arising from long association with an audit client.

Board Papers

December 2012 (Agenda Item 7)

Board Minutes

Issued Document

Next Steps

The IESBA asked that its staff consider its feedback and finalize the publication for issuance in April 2017.

Board Papers

March 2013 (Agenda Item 7)

June 2013 (Agenda Item 7)

September 2013 (Agenda Item 5)

December 2013 (Agenda Item 6)

April 2014 (Agenda Item 6)

July 2014 (Agenda Item 2)

January 2015 (Agenda Item 8)

April 2015 (Agenda Item 3)

June/July 2015 (Agenda Item 3)

November/December 2015 (Agenda Item 5)

March 2016 (Agenda Item 4)

June 2016 (Agenda Item 6)

September 2016 (Agenda Item 5)

December 2016  (Agenda Item 8) 

March 2017 (Agenda Item 8)

CAG Papers

April 2013 (Agenda Item G)

October 2013 (teleconference)

March 2014 (Agenda Item D)

June 2014 (teleconference)

September 2014 (Agenda Item D)

March 2015 (Agenda Item E)

September 2015 (Agenda Item B)

March 2016 (Agenda Item D-2)

September 2016  (Agenda Item E) 

January 2017 (teleconference)

March 2017 (Agenda Item G-3)

Board Papers

Board Minutes

March 2017, Final Minutes 

September 2017, Final Minutes