key audit partner joins a client

If it is an audit partner,the audit client must have issued their financial statements covering a period of at least one year prior the partner ceasing to be a partner.For senior management or senior partners ,they must have been in this role for at least 1 year .For as long as the senior partners have been in the role that long ,it is deemed that they don’t directly engage the client and make key decisions or judgements regarding the client’s financial statements on which the audit firm will express an opinion.Therefore the condition that the client must have issued the financial statements covering one year only applies to the key audit partners not senior partner.According to ACCA code ,if the above one year condition is not met there are no safeguards to reduce the threat to independence to an acceptable level.let us wait till he replies you.