AAAKey Audit Partner / Audit Engagement Partner

Definition from ACCA Code of Ethics and Conduct (available here https://www.accaglobal.com/gb/en/about-us/regulation/rulebook.html ) "The [AUDIT] engagement partner, the individual responsible for the engagement quality control review, and other audit partners, if any, on the engagement team who make key decisions or judgements on significant matters with respect to the audit of the financial statements on which the firm will express an opinion. Depending upon the circumstances and the role of the individuals on the audit, “other audit partners” may include, for example, audit partners responsible for significant subsidiaries or divisions." My word added in [ ].