News&trends.

AuthorHanson, Jay D.
PositionMandatory auditor rotation - Brief article

"In our 2012 roundtables and other feedback in response to a 2011 concept release that discussed, among other things, mandatory auditor rotation, two common themes emerged. First, we heard that mandatory rotation is not a good idea. It is hard to implement and potentially very costly. Moreover, it is unclear whether frequent auditor rotation would...

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