Training and engagement review are separate
The notice requires a refresher course covering specified auditing standards, with attendance no later than 2 August 2016, at the accountant's expense. It also refers to review of nine audit engagements. The training obligation and engagement review are separate remedial components rather than alternative ways to satisfy one requirement.
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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