Auditing and Attestation

Condition necessary to maintain independence, when a director leaves an attest client and joins a firm as an other partner or 10-hour employee.

Key positions that would impair independence when an attest client employee joins an attest firm.

Prohibited positions that partners or professional employees may not hold with an attest client.

True or false: A key position with an attest client may be held by a close relative of another partner in the office.