consecutive years* for audit engagement partner -  three consecutive years for EQR and -  two consecutive years for other key audit partner? *For the transitional period (1 January 2019 to 31 December 2023), a

); • unfamiliar systems and in-house expertise to assess them; • understanding and evaluation of controls on complex systems; and • effect of Internet and e-commerce. 2 How is firm dealing with greater use of