Chapter 15 – Independence (ss 1533-1550)

Contents

Section 1533 – Requirement for independence - general [CA 2014 s 1533] Section commentary
Section 1534 – Professional scepticism [CA 2014 s 1534] Section commentary
Section 1535 – Prohibited relationships - specific provisions to secure independence [CA 2014 s 1535] Section commentary
Section 1536 – Prohibited relationships - financial or beneficial interest [CA 2014 s 1536] Section commentary
Section 1537 – Prohibited relationships - mergers and acquisitions [CA 2014 s 1537] Section commentary
Section 1538 – Threats to independence and other information to be recorded [CA 2014 s 1538] Section commentary
Section 1539 – Preparation for statutory audit and assessment of threats to independence [CA 2014 s 1539] Section commentary
Section 1540 – Non-intervention by certain persons in execution of audit [CA 2014 s 1540] Section commentary
Section 1541 – Internal organisation of statutory auditors and audit firms [CA 2014 s 1541] Section commentary
Section 1542 – Organisation of work of statutory auditors and audit firms [CA 2014 s 1542] Section commentary
Section 1543 – Organisation of work of statutory auditors and audit firms - audit files [CA 2014 s 1543] Section commentary
Section 1544 – Restrictions with regard to fees [CA 2014 s 1544] Section commentary
Section 1545 – Restrictions with regard to fees exemption on exceptional basis [CA 2014 s 1545] Section commentary
Section 1546 – Rotation of key audit partner in cases of public-interest entities [CA 2014 s 1546] Section commentary
Section 1547 – Moratorium on taking up certain positions in audited undertakings or public-interest entities [CA 2014 s 1547] Section commentary
Section 1548 – Rotation of statutory auditor and audit firms in case of public-interest entities - extension [CA 2014 s 1548] Section commentary
Section 1549 – Rotation - reports by statutory auditor and audit firm in case of public-interest entities [CA 2014 s 1549] Section commentary
Section 1550 – Provision of certain prohibited non-audit services by auditors of public-interest entities [CA 2014 s 1550] Section commentary

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