GEN 8.4.4 Guidance

Past version: effective up to 27/04/2011
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1. The relevant staff of an auditor are independent if their appointment or retention by an Authorised Person is not contrary to any applicable ethical guidance issued by the professional supervisory body.
2. An Authorised Person should consider rotating the appointed relevant staff of the auditor every five years to ensure that the relevant staff of the auditor remains independent.

Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]