Where a statutory auditor or audit firm is replaced by another statutory auditor or audit firm, the former statutory auditor or audit firm shall provide access to all relevant information concerning the audited entity and the most recent audit of that entity to the incoming statutory auditor or audit firm.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
Regulation 71 Incoming statutory auditor or audit firm to be afforded access to information
Revoked from 21 September 2018