Exceptional circumstances and public-interest scope
Examples discussed include a sole-practitioner auditor's ill health, lost independence and a parent group's required auditor change. The explanation also identifies listed or listing companies, specified financial institutions and large incorporated charities within the public-interest discussion. These examples explain the consent assessment; they do not mean that citing any one example automatically guarantees approval.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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