GEN 8.4.4 Guidance
Past version: effective from 28/04/2011 - 20/08/2014
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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.
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.
3. Additional requirements relevant to
Auditors appointed for a Fund (see CIR Rule 9.3.4) apply independently of the requirements in the Rules in this Chapter.