Skip to Content
Whole SectionText only Print Print Manager Link


Article 61(d) prohibits an auditorG from (i) being the chairman or a member of the Board of DirectorsG of the company he/she audits; (ii) holding any managerial position in the company he/she audits; and (iii) acquiring any shares in the company he/she audits, or selling any such shares he/she may already own, during the period of his audit. Furthermore, the auditorG must not be a relative (up to the second degree) of a person assuming management or accounting duties in the company.

Adopted: January 2007
(1 Version)
Jul 1 2007 onwards
Back to top