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+Article 29 2. |
Article 29 2.For the purpose of point (e) of paragraph 1, at least the following criteria shall apply to the selection of reviewers:
(a)
reviewers shall have appropriate professional education and relevant experience in statutory audit and financial reporting and, where applicable, in sustainability reporting and in the assurance of sustainability reporting or in other sustainability-related services, combined with specific training on quality assurance reviews;
(b)
a person shall not be allowed to act as a reviewer in a quality assurance review of a statutory auditor or an audit firm until at least three years have elapsed since that person ceased to be a partner or an employee of, or otherwise associated with, that statutory auditor or audit firm;
(c)
reviewers shall declare that there are no conflicts of interest between them and the statutory auditor and the audit firm to be reviewed. 1. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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