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The issue of when to change audit firms should be a matter for the individual company, its directors, audit committee and shareholders and should not be subject to externally imposed regulations requiring mandatory rotation of audit firms, according to an international network of company directors.
On 28 March 2013 the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) in response to their exposure draft ED 233: Australian Additional Disclosures – Investment Entities (ED 233).
The Australian Institute of Company Directors do n...
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