Course Details

Familiarity is the foundation of great client service, but in the auditing world, it requires a clear boundary to remain compliant.


When does a long-term client relationship cross the line into a "Long Association" threat? For SMEs and Sole Practitioners, managing these transitions can be particularly complex.


Compliance shouldn't be a guessing game or a source of stress. If you aren't 100% sure how to identify rotation triggers or what specific safeguards to implement when a partner move isn't easily available, this session is designed to give you a definitive path forward.

 

In this course Lungi covers the following topics:

  • Examples of best practice and safeguards that can be implemented. 
  • What is long association?
  • Why Partner Rotation Rules Matter?
  • Impact on Audit
  • Implications if rules are not followed

 

 

CPD Club

Enjoy all of the premium features of the ultimate resource for the UK Accounting Community.

Join CPD Club

CPD Course Speaker

Technical Executive

Lungi Sepotokele

Lungi trained with PwC in Johannesburg and specialised in external audit of mining companies. She completed part of her training as an academic at Wits University where she completed her Master of Commerce degree. Lungi has worked in external audit in Canada as an audit senior and Ireland as an audit manager.

Outside of her accounting qualifications Lungi is a hobby baker who volunteers by baking for the homeless in Dublin City