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The independent auditors or in the case of an audit firm, the signing partner, of the regulated en55es, a. shall be rotated aNer every five
The independent auditors or in the case of an audit firm, the signing partner, of the regulated en55es, a. shall be rotated aNer every five years of engagement b. shall have a three-year cooling off period in case of re-engagement of the same signing partner or individual auditor c. shall be rotated aNer every three years of engagement and shall have a three-year cooling off period in case of re-engagement of the same signing partner or individual auditor d. does not have to be rotated
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