- 1 Marks
AAA – L3 – SA – Q1.3 – IESBA Code
Correct statement about IESBA Code.
Question
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.
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