55MAppointment of independent auditor

55M Appointment of independent auditor (1) An accredited person must not appoint an auditor to conduct a compliance audit or an assurance audit unless the auditor is included on the list of independent auditors. (2) The ESC may specify in guidelines the number of consecutive times that an accredited person can appoint the same auditor to conduct a compliance audit. Division 4—Other matters relating to audits S. 55N inserted by No. 34/2022 s. 52.