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  1. archives.cpajournal.com › 2005 › 1205Auditors’ Need for a Cooling-off Period - The CPA Journal

    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.

  2. library.fiveable.me › key-terms › ethics-in-accountingCooling-off periods - Vocab, Definition, and Must Know Facts -...

    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.

  3. www.researchgate.net › publication › 355012679_Does_the_Length_of_the_Cooling-offDoes the Length of the Cooling-Off Period Affect Audit Quality?

    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...

  4. www.accaglobal.com › gb › enInternational Standards on Quality Management – part 2 (ISQM 2...

    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.

  5. us.aicpa.org › content › damExhibit E: Cooling-off period - AICPA

    Both committees would support a cooling-off period before a former engagement partner can serve as an engagement quality reviewer. However, we realize that the IAASB requires a two-year cooling-off period, so we would support a similar requirement.

  6. accountancyeurope.eu › wp-content › uploadsMandatory rotation of auditors - Accountancy Europe

    Cooling-off period A 4-year ‘cooling-off’ period starts after the maximum duration of the engagement expires. During this time, the statutory auditor, audit firm or any member of their network shall not undertake the statutory audit of the same company. In addition, the Regulation requires key audit

  7. publications.aaahq.org › ajpt › articleDoes the Length of the Cooling-Off Period Affect Audit Quality?

    1 Αυγ 2022 · 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 to the minimum cooling-off period requirement in Australia.