The lead audit partner having primary responsibility for an audit and the partner responsible for reviewing the audit must rotate at least every 3 years.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act of 2002 requires that the lead audit partner and the reviewing audit partner rotate off the audit every 5 years, not every 3 years, to ensure independence and objectivity in the audit process.

The Lead Audit Partner Having Primary Responsibility for an Audit