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maam is an EQCR/engagement partner allowed to serve one extra period beyond maximum of 7 years In exceptional circumstances like Key audit partner?
is EQCR’s/engagement partner’s term at different firms but total of 7years included in counting their cumulative term of 7 years? Or the cumulative term should relate to one firm only?
An EQCR partner is a key audit partner https://opentuition.com/topic/key-audit-partner-audit-engagement-partner – so yes.
It seems highly unlikely to me that A client moves from B audit firm to C audit firm and the EQCR partner of B firm just happens to move to C firm …..
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