Recruitment services

The Code says: The following services do not usually create a threat as long as personnel of the firm or network firm does not assume a management responsibility: ? Reviewing the professional qualifications of a number of applicants and providing advice on their suitability for the position. ? Interviewing candidates and advising on a candidate’s competence for financial accounting, administrative or control positions. The following are prohibited for ALL audit clients: Acting as a negotiator on the client’s behalf. Searching for or seeking out candidates. Undertaking reference checks of prospective candidates, with respect to the following positions: (i) A director or officer of the entity; or (ii) A member of senior management in a position to exert significant influence over the preparation of the client’s accounting records or the financial statements on which the firm will express an opinion