For the purpose of Regulation 109(1)(h), a quality assurance review conducted in relation to a statutory audit firm shall be regarded as a quality assurance review of all statutory auditors carrying out audits on behalf of the firm provided that the firm has a common quality assurance policy with which each such statutory auditor is required to comply.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 21 September 2018 - onwards
Regulation 110 Quality assurance review deemed to include individual auditors in certain cases
Revoked from 21 September 2018