The lead audit partner and reviewing partner must rotate off an audit every five years.

Name: The lead audit partner and reviewing partner must rotate off an audit every five years.
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Question

Quizplus · Accepted Answer

This is a requirement under the Sarbanes-Oxley Act for public companies registered with the SEC in the United States. The lead audit partner and reviewing partner must rotate off the audit after five consecutive years and must not return to the same audit engagement for at least five years.

The Lead Audit Partner and Reviewing Partner Must Rotate Off