8.2. Suitability of Audit Personnel
8.2.1. Fit and proper requirements of Audit Personnel
An Auditor must ensure that all Audit Personnel:
(a) remain fit and proper to carry out their role; and
(b) if applicable, undertake continuing professional development in accordance with:
- (ii) any applicable internal standards of the Auditor; and
- (iii) any direction given by the AFSA
(i) the requirements of the International Federation of Accountants of which the Audit Personnel is a member;
8.2.2. Records of continuing professional development
An Auditor must maintain records of continuing professional development undertaken by Audit Personnel.