Capacity constrains audit firm rotation in New Zealand
Calls for audit firms to rotate every decade ignore bigger issues, auditors say.
Illustration: Michael Hickmott.
The New Zealand audit market does not have the capacity to support the imposition of mandatory rotations of company audits every 10 years, senior auditors say.
But the New Zealand Shareholders’ Association says that while the profession’s challenges are valid, more could be done to stop investor
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