Why consent is needed
The direction lists oversight orders that ordinarily prevent a public accountant from acting as an audit principal, including hot review, restriction and suspension orders. It links these conditions to the rules governing supervision of qualifying audit experience. The application route addresses continuation for existing pupils during a hot review period, rather than automatically restoring unrestricted eligibility for every supervisory role.
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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