Long Association Post-Implementation Review - Phase 1 Update
Apr 01, 2021 | Guidance & Support Tools
This update provides an overview of Phase 1 of IESBA's Long Association Post-Implementation Review (LAPIR) which will review the implementation of a specific partner rotation provision for engagement partners around the world with respect to audits of public interest entities.
Phase 1 commences with information gathering activities. Phase 2 is due to commence in Q2 2023.
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