CONTENTS

PREFACE

AUTHORITY STATEMENT

Paragraphs

Application.................................. 1-2

Operative Date................................ 3

Introduction.................................. 4-5

Definitions.................................. 6-8

Relevant Persons.............................. 9-14

Audit Matters of Governance Interest to be Communicated... 15-19

Communicating Auditor Independence Requirements...... 20-21

Timing of Communications....................... 22-24

Forms of Communication......................... 25-30

Other Matters................................. 31-32

Confidentiality .................................................... 33

Laws and Regulations............................ 34-35

Conformity with International Standards on Auditing...... 36