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what does “cooling off” peroid mean in “Employment with an audit client” which is a familiarity threat?
Cooling off period is the period like you were the member of audit team at your client Co. A. And now you are seeking employment in Co. A. so the period between when you were in audit team and when you are in employment.
I think SOX Act recommends there should be One year cooling period. Means the gap of timing.
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