TOR Home › Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA P7 Exams › TOR This topic contains 1 reply, has 2 voices, and was last updated by MikeLittle 4 years ago. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts May 1, 2012 at 11:55 pm anumsaleemParticipant what is meant by term of references? Can u plz tell me about the horizontal groups i.e non consolidated entities under common control as answer given for this in pilot paper 2006 is confusing for me? May 2, 2012 at 4:55 pm MikeLittleKeymaster “terms of reference” relate to the requirements / regulations which an auditor will follow particularly in relation to non-audit services. Post on this page the relevant part of the answer from the pilot paper which you find confusing and I’ll try to explain it for you Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic.