- Anguilla
- Antigua
- Argentina
- Aruba, Bonaire, Curacao and St. Maarten
- Bahamas
- Belize
- Bolivia
- Brazil
- British Virgin Islands
- Canada LLP
- Canada RCGT
- Cayman Islands
- Chile
- Colombia
- Costa Rica
- Dominica
- Dominican Republic
- Ecuador
- El Salvador
- Grenada
- Guatemala
- Haiti
- Honduras
- Jamaica
- Mexico
- Montserrat
- Nicaragua
- Panama
- Paraguay
- Peru
- Puerto Rico
- St Kitts
- St Lucia
- St Vincent and the Grenadines
- Trinidad & Tobago
- United States
- Uruguay
- Venezuela
- Albania
- Armenia
- Austria
- Azerbaijan
- Belarus
- Belgium
- Bosnia and Herzegovina
- Bulgaria
- Channel Islands
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Georgia
- Germany
- Gibraltar
- Greece
- Hungary
- Iceland
- Ireland
- Isle of Man
- Israel
- Italy - Bernoni
- Italy - Ria
- Kazakhstan
- Kosovo
- Kyrgyzstan
- Latvia
- Liechtenstein
- Lithuania
- Luxembourg
- Macedonia
- Malta
- Moldova
- Monaco
- Netherlands
- Northern Ireland
- Norway
- Poland
- Portugal
- Romania
- Russia
- Serbia
- Slovak Republic
- Slovenia
- Spain
- Sweden
- Switzerland
- Tajikistan
- Turkey
- Ukraine
- UK
- Uzbekistan
The Companies Act 2013 has brought in significant changes in the areas of auditor independence, including limits on number of audits for an auditor and Mandatory Firm Rotation (MFR ) requirement in India. Vishesh Chandiok & Yogesh Sharma says, “MFR has the potential to pave the way for substantial changes in the structure of the audit profession.”
Vishesh Chandiok
National Managing Partner, Grant Thornton India LLP
Yogesh Sharma
Partner, Grant Thornton India LLP
This article apeared in Business Standard on 26th September, 2016.
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