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It requires a one-year cooling-off period before public companies may hire former auditors from their current audit firm in senior-level accounting positions, assuming that the company wishes to retain the same audit firm.
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Cooling-off periods refer to mandated timeframes that prevent auditors from providing certain services to a client for a specified duration after having served in a significant role on an audit engagement.
A two-year cooling off period is required before an audit engagement partner can act as a reviewer for their former client. The reviewer must be competent and capable of performing the role including understanding the legal and professional framework, firm policies relevant to the engagement and have an appropriate knowledge of the client industry.
30 Μαΐ 2022 · A cooling-off period aims to mitigate any possible self- review threat or objectivity threat that may result from previous decisions made by the auditor during his previous employment (acting as the engagement partner).
1 Οκτ 2021 · This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension...
17 Δεκ 2018 · Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
