1. Audit firm retendering and rotation

    Audit firm retendering and rotation

    Despite the intensive regulatory focus on how mandatory firm rotation could improve audit quality, there has been a lack of clarity on how this will be adopted by companies. With new requirements to rotate the audit firm spreading across Europe, audit chairs of European companies and leading experts and academics from Italy met to discuss emerging best practice around retendering the audit and managing the transition from the outgoing audit firm to the incoming firm.

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