The AOA has issued amended Rules effective 31 October 2017, replacing those in effect from 1 December 2014. The amendments make provision for “designated companies” and “Authority specified companies” as defined in the Auditors Oversight Law (2017 Revision). The principal amendments are to Sections 100 and 200, and may be regarded as conforming in nature. There has been no significant amendment to the principles in the extant Rules.
A copy of the Rules can be found in the Links/Downloads tab.
An exposure draft of the amended Rules was made public in April 2017; no comments were received by the AOA.
