VIDEO LESSON · ADVANCED AUDIT AND ASSURANCE · MODULE 2 · PART 2.1.2

Independence, Rotation and the Law

Name: Independence, Rotation and the Law
Uploaded: 2026-11-12T19:50:00+11:00
Duration: 603 s
Description: Explore the legal side of auditor independence in Australia: the Corporations Act's general and specific independence requirements, the auditor's independence declaration, the rules for rotating audit partners and how they sit alongside the Code of Ethics, the debate about rotating whole audit firms, and how independence works for smaller clients.

11 min · Free to watch

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About this video lesson

Explore the legal side of auditor independence in Australia: the Corporations Act's general and specific independence requirements, the auditor's independence declaration, the rules for rotating audit partners and how they sit alongside the Code of Ethics, the debate about rotating whole audit firms, and how independence works for smaller clients.

Study files for this lecture

PDFIndependence, rotation and the law

PNGThe Act's independence rules

PNGPartner rotation rules

PNGFirm rotation for and against

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