for property fund, infrastructure fund, REITs, and infrastructure trusts. The auditors must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5 consecutive
accordingly. The revised rules on the rotation of auditors specify that the auditors of a listed company must be rotated off after 7 cumulative years of service and must serve a cooling-off period for 5
Chairmanship of the ACMF has been rotated to coincide with the country’s Chair of ASEAN. • ASEAN Capital Markets Integration On April 9, 2009 at the 13th ASEAN Finance Ministers’ Meeting (AFMM) in
key audit partner) has acted for a period longer than seven cumulative years (the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of
(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) - five
explanations, based on future earnings risk and primitive variables, for the implications of an earnings string. 1 While numerous studies demonstrate the positive relation between future growth and higher prices