A statutory auditor or audit firm shall document in the audit working papers all significant threats to his, her or its independence as well as the safeguards applied to mitigate those threats.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
Regulation 96 Threats to independence and other information to be recorded
Revoked from 21 September 2018