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Choosing your alternate

The Ethics Advisory Services has identified an number of FAQs on APB Ethical Standards - Provisions available for small entities. If you cannot find the answer to your specific question here please contact the helpline on +44 (0)1908 248 250.

Issued: September 2015
Last reviewed: September 2015

I have recently set up my own practice as a sole practitioner and registered auditor. I am appointing an alternate. Does the alternate also need to be a registered auditor?