Which of the following is NOT one of the key requirements for auditor independence?

Question

A. Auditors must disclose all other written communications between management and themselves.
b. Public accounting firms must report if they are providing audit services to any company whose senior officers (Chief Executive Officer, Chief Financial Officer, Controller) were employed by that accounting firm within the previous 12 months.
C. Senior auditors on an account are required to be rotated every five years and junior auditors every seven years.
D. Specific topics must be established on which the external auditor must report to the client’s audit committee.

Answer 1

Ask yourself this question differently: Which four of the following are key requirements for auditor independence?

List the four ... and then the one not listed will be the answer to the question you posted.

Let us know what you decide.