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Rotation of audit partners and staff

Technical helpsheet issued to help ICAEW members to identify the requirements for rotation of audit partners and staff involved in audits within scope of the FRC Ethical Standard.

Issued: February 2017
Last updated: January 2020

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to identify the requirements for rotation of audit partners and staff involved in audits within scope of the FRC Ethical Standard.