IESBA Meeting (March 2013) Agenda Item
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- Cecilia Darlene Williams
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1 Agenda Item 7-A Backgrund Lng Assciatin f Senir Persnnel (Including Partner Rtatin) with an Audit Client Matters fr Cnsideratin 1. Paragraph f the IESBA Cde f Ethics fr Prfessinal Accuntants (the Cde) states that familiarity and self-interest threats are created by using the same senir persnnel n an audit engagement ver a lng perid f time. Paragraph prvides that fr public interest entities that are audit clients, the key audit partner shuld be rtated after having served fr seven years and, upn being rtating ff the engagement, shall nt be a member f the engagement team r be a key audit partner fr the client fr tw years. 2. The Cde defines a key audit partner as: The engagement partner, the individual respnsible fr the engagement quality cntrl review, and ther audit partners, if any, n the engagement team wh make key decisins r judgments n significant matters with respect t the audit f the financial statements n which the firm will express an pinin. Depending upn the circumstances and the rle f the individuals n the audit, ther audit partners may include, fr example, audit partners respnsible fr significant subsidiaries r divisins. 3. Setting aside the partner rtatin requirements in the Cde, several jurisdictins have additinal r different requirements relating t partner rtatin n listed entity r ther public interest entity audit engagements. 4. In December 2012, the IESBA apprved this prject t cnsider whether the lng assciatin prvisins in the Cde as a whle remain apprpriate, with a specific fcus n the rtatin requirements fr key audit partners fr audits f PIEs. 5. It was agreed that the Task Frce shuld cmmence research, having regard t the specific matters that were identified in the prject prpsal fr cnsideratin in this prject, in additin t the rtatin requirements fr key audit partners, i.e.: Whether a shrter perid n the engagement team and/r a lnger time-ut perid wuld strengthen auditr independence and, if s, hw such a change culd perate in a glbal cde. The types f entities with respect t which rtatin requirements shuld apply (e.g., all PIEs r ther entities accrding t industry, size, r market characteristics). The partners cvered in the definitin f key audit partners. Whether the PIE rtatin requirements shuld apply t ther individuals invlved in the audit in additin t key audit partners. The implicatins f any relatinship between the individual rtating ff the engagement and that individual s replacement; The nature f the invlvement, if any, that the rtated individual may have in the audit while rtated ff. Any specific exemptins that shuld be prvided. Prepared by: Chris Jacksn (February 2013) Page 1 f 11
2 Lng Assciatin Whether thse charged with gvernance shuld be invlved in the rtatin decisin and, if s, hw and t what extent. 6. Nt included in the scpe f the prject is the matter f mandatry firm rtatin, n which the IESBA agreed t keep a watching brief. Benchmarking Survey 7. The Task Frce agreed that it is imprtant t have a thrugh understanding f partner rtatin prvisins in a range f jurisdictins. It als decided that the research undertaken shuld be brad and nt be restricted t majr capital markets. Therefre, leveraging cnnectins within the Task Frce, a survey develped by the Task Frce was distributed t tw f the large firms 1 as an efficient way t cllect infrmatin abut the partner rtatin prvisins in a number f jurisdictins in which the firms perate. Apprximately 90 respnses have been received t date, which will require significant resurces and time t analyze. The Task Frce plans t present an analysis f the survey respnses t the Bard at its June 2013 meeting. 8. A cpy f the survey is attached as Appendix Agenda Item 7-B shws the jurisdictins with respect t which a survey respnse has been received. Matter fr Cnsideratin 1. IESBA members are asked if they have any cmments n the jurisdictin survey. Audit Cmmittee Research 10. At the December 2012 IESBA meeting, it was suggested that it may be helpful t cnsult with audit cmmittees t identify the factrs that they use t evaluate the bjectivity f the auditr. The Task Frce therefre prpses t undertake a survey f audit cmmittees, similar t the survey undertaken fr the Breaches prject. The prpsed survey is included in Appendix The Task Frce will aim fr a brad crss sectin f respndents and will leverage available cntacts t btain input frm diverse jurisdictins. A distributin apprach similar t that used fr Breaches will be emplyed, fr example, utilizing an electrnic survey tl, highlighting the survey in the IESBA e-news and in the IFAC newsletter, seeking Bard participants assistance in prmting it t audit cmmittee cntacts in their jurisdictins, etc. 12. Subject t the IESBA s cncurrence, the Task Frce anticipates undertaking the survey frm the end f Q1 and int Q As a supplementary research effrt, the Task Frce culd undertake a review f guidance prvided t audit cmmittees by their representative bdies r regulatrs. Matters fr Cnsideratin 2. IESBA members are asked if they supprt the prpsed research n audit cmmittees views n partner rtatin, and if they have cmments n the prpsed survey questins in Appendix 2. 1 Delitte and PwC Page 2 f 11
3 Lng Assciatin Regulatr Research 14. It was als suggested at the December 2012 IESBA meeting that it wuld be useful t understand regulatrs views, in particular why they chse the rtatin requirements that apply in their jurisdictins. The Task Frce therefre plans t seek, as part f the prpsed research, the views f regulatrs wh have respnsibility fr setting thse requirements as well as the views f audit and ther regulatrs, such as thse in the banking and insurance fields. The Task Frce plans t btain this input via: The benchmarking survey referred t in paragraphs 7-9 abve. The IESBA Cnsultative Advisry Grup (CAG) The IESBA-Natinal Standard Setters (NSS) liaisn grup. Inspectin and ther reprts by IFIAR members. 15. In December 2006, the IESBA issued an expsure draft n the tpic f independence that cnsidered the lng assciatin prvisins in the Cde. The Task Frce will review the respnses f regulatrs t that expsure draft t the extent that these remain relevant. 16. The benchmarking survey includes a questin n the views f regulatrs: In relatin t questins 1-3, as apprpriate, can yu prvide any cmments regarding the ratinale fr having additinal r different audit partner rtatin requirements in yur jurisdictin? Are yu are aware f any impending changes in audit partner rtatin requirements in yur jurisdictin? 17. Views f CAG and NSS representatives will be sught at the upcming CAG and NSS meetings in April and May 2013, respectively, likely n the same matters included in the prpsed survey f audit cmmittees. 18. The wrk f the Internatinal Frum f Independent Audit Regulatrs (IFIAR) has included audit inspectin reprts fr sme jurisdictins. Desk research has identified cmments pertaining t the matter f lng assciatin in reprts frm the fllwing jurisdictins: Australia (2011/12) Germany (2007/10) Malaysia (2011) Netherlands (2011) 19. The Task Frce will cnsider whether these reprts prvide insights int the impact f partner rtatin rules vis-à-vis independence. It is nted that the rules in sme IFIAR members jurisdictins are nt the same as thse in the Cde. Matter fr Cnsideratin 3. IESBA members are asked if they supprt the prpsed research abve. Page 3 f 11
4 Lng Assciatin Firm Research 20. The Task Frce plans t research firms views n the impact f pssible changes t the current lng assciatin prvisins, the challenges that firms are facing with the current prvisins, and the impact f any ptential changes n timing fr implementatin. The Task Frce plans t invite views f the larger firms thrugh the members f the IESBA, and t btain the views f a sample f SMPs thrugh the IFAC SMP Cmmittee. Matter fr Cnsideratin 4. IESBA members are asked if they supprt the prpsed research f firms views. Academic Research n Lng Assciatin 21. Staff has cnducted an initial desk review f academic research int the tpic f lng assciatin. The Task Frce will review the research fr matters f relevance t the prject. A summary f the research will be prvided t the Bard if apprpriate. Limited Resurce Exemptin, and SMPs 22. Paragraph sets ut the limited resurce exemptin as fllws: When a firm has nly a few peple with the necessary knwledge and experience t serve as a key audit partner n the audit f a public interest entity, rtatin f key audit partners may nt be an available safeguard. If an independent regulatr in the relevant jurisdictin has prvided an exemptin frm partner rtatin in such circumstances, an individual may remain a key audit partner fr mre than seven years, in accrdance with such regulatin, prvided that the independent regulatr has specified alternative safeguards which are applied, such as a regular independent external review. 23. When the IESBA cnsulted n revisins t the Cde in 2006, it nted that many cmments were received regarding the need fr an exemptin with respect t the circumstance where a firm has nly a few peple with the necessary knwledge and experience t serve as a key audit partner. Given the imprtance f this prvisin, it was nted at the December 2012 IESBA meeting that it wuld be helpful fr the research t cnsider the impact f the prvisin and hw practice may have evlved. 24. A questin n exemptins was included in the benchmarking survey. Staff has apprached the IFAC SMP Cmmittee staff fr assistance in btaining infrmatin with regard t the SMP cmmunity that may be necessary t supplement the results f the benchmarking survey. The Task Frce ntes that this exemptin may be relevant in small firms that are members f the larger firm netwrks and they t may have views n the exemptins in the Cde. Prject Timeline 25. The Task Frce anticipates that the frward timeline will be as fllws, subject t the prgress f the research. This timeline assumes that changes t the Cde will be prpsed thrugh an expsure draft. The Task Frce wuld ideally wish t issue the expsure draft after the March 2014 IESBA meeting, subject t btaining the CAG s input n the prpsals. Page 4 f 11
5 Lng Assciatin Time Q1-Q March 2013 April 2013 Activity Survey f jurisdictins Status Reprt t IESBA CAG meeting Analysis f jurisdictin survey Survey f Audit Cmmittees May 2013 June 2013 NSS meeting Jurisdictin survey reprt t IESBA Analysis f Audit Cmmittee surveys Sept 2013 Sept 2013 Reprt n research t CAG Reprt n research t IESBA, with preliminary recmmendatins Drafting f prpsed changes t the Cde Dec 2013 Q March 2014 First read f prpsed changes t the Cde Cnsultatin with CAG IESBA apprval f expsure draft Matter fr Cnsideratin 5. IESBA members are asked if they have any cmments n the prpsed prject timeline. Page 5 f 11
6 Lng Assciatin APPENDIX 1 Survey f Audit Partner Rtatin Requirements in a Range f Jurisdictins Prepared by: Chris Jacksn (February 2013) Page 6 f 11
7 Lng Assciatin Page 7 f 11
8 Lng Assciatin Page 8 f 11
9 Lng Assciatin APPENDIX 2 Outline Draft Survey f Audit Cmmittees 1. D yu believe that the threat t independence increases as a result f lng assciatin with the audit engagement by the audit engagement partner and ther partners n the audit? Yes N Cmments: 2. D yu think rtatin f the audit partners is necessary and apprpriate t reduce the familiarity threat t independence? Yes N 3. Please indicate which partners 2 yu think shuld rtate and after hw many years rtatin shuld be required fr thse partners. Number f years Lead audit engagement partner ECQR partner Other key audit partners Other(s), please describe N rtatin Other 4. Please cmment n yur ratinale fr yur answers t questin Once rtated ff, hw lng d yu think the partner shuld be ff the audit engagement? Number f years Other Lead audit engagement partner ECQR partner Other key audit partners Other(s), please describe 6. Please cmment n yur ratinale fr questin 5. 2 Definitins will be inserted Prepared by: Chris Jacksn (February 2013) Page 9 f 11
10 Lng Assciatin 7. D yu think a partner wh has rtated ff the engagement shuld have any nging relatinship with the client entity while rtated ff? Shuld have n relatinship at all Culd act as a nn-audit service partner Culd act as a client relatinship partner Other, please describe 8. On a scale f 1 (very unimprtant) t 5 (very imprtant), hw imprtant is partner rtatin in assessing the independence f the auditr? Very unimprtant Very imprtant 5 9. D yu think there shuld be any exceptins t the requirement t rtate? Yes, please explain N, please explain 10. D yu have any views n whether there is an impact n audit quality in the immediate perid fllwing rtatin f key audit partners? Yes, please explain N, please explain 11. Only partners are currently required t rtate under the Cde. D yu think ther senir staff n the engagement shuld be subject t rtatin? Yes, please explain N, please explain 12. What type f entities d yu think rtatin shuld apply t? Listed Other Public Interest Entities Other, please describe 13. D yu think that thse charged with gvernance shuld be invlved in the rtatin decisin and if s hw and t what extent? Yes, please explain N, please explain 14. Are yu a member n an audit cmmittee? Yes N 15. Which best describes the rganizatin(s) yu serve? Listed Page 10 f 11
11 Lng Assciatin Unlisted SME 16. In which regin f the wrld are yu lcated? [Insert standard drp-dwn list f cuntries] Page 11 f 11
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