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Long Association Post-Implementation Review - Phase 1 Update

| 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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