Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Section 203 -- Audit Partner Rotation

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"(j) Audit Partner Rotation.--It shall be unlawful for a registered public accounting firm to provide audit services to an issuer if the lead (or coordinating) audit partner (having primary responsibility for the audit), or the audit partner responsible for reviewing the audit, has performed audit services for that issuer in each of the 5 previous fiscal years of that issuer.".

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