Tag (SQ): Auditor Rotation

Which of the following statements is correct with regards to the IESBA Code?

A   A key audit partner of a listed company shall be rotated after seven years serving as the key audit partner.

B   non-audit work from a client must not exceed in amount 100% of the income obtained from audit work for the client.

C   Accountancy work shall not be carried out for an unlisted company client.

D   Overdue fees from a client are permissible provided that this arrangement has been agreed between the audit firm and the client.