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This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.

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June 13, 2020 at 4:48 am #573695
toushiga
Participant
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Ms,for PYQ DEC 2014 Q4(b)
related to the cooling-off period
1.the examiner answer is stated for 2 years for key audit partner but the question states that he is an audit engagement partner and refers to the IESBA Code of Ethics, this requires 5 years cooling-off period for PIE?
Thank you.
June 15, 2020 at 7:33 am #573816
Kim Smith
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If you are looking at old past exam Qs & As as originally published you should be prepared to consider and check yourself if they are out of date. The 2018 edition of the code made significant changes to the 2016 edition.
So yes – the published answer is now wrong.
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