Auditor rotation
Auditor rotation refers to changing the responsible audit personnel or, where required, the audit firm after a specified period to address threats such as familiarity. The applicable requirement, relevant role, entity category, time-on and cooling-off periods depend on the ethical code and jurisdiction.
Worked example
A firm checks partner rotation and cooling-off requirements before assigning a long-serving partner to a listed client’s audit.
Common mistake
Do not assume partner rotation and mandatory firm rotation are identical or share one universal time limit.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |