【ICAEW新闻】Audit tendering requirements

　　ACA学员跟随高顿网校小编看一看ICAEW*7资讯：（ICAEW）Greater clarity required on timing of audit tendering requirements。
 

　　ICAEW is calling for greater clarity and consideration of the transitional requirements for audit tendering by FTSE350 companies, following the UK Competition and Markets Authority’s (CMA) publication today of its re-drafted orders, implementing the recommendations from its review of the statutory audit market.

　　Tony Bromell, ICAEW Head of Integrity & Markets, said: “The CMA has done the right thing by delaying the completion of its work and ensuring that these re-drafted orders are aligned with the requirements of new EU audit legislation. It is also critical that the transitional arrangements for implementing both the EU and CMA reforms are clear and logical for both businesses and audit firms.

　　“The CMA’s more detailed explanatory notes to help clarify the competitive tendering requirements and in particular audit committee responsibilities are still too complex. Further clarification will be needed to help companies understand when they need to take action.

　　“One area where we hope for reconsideration is when a UK company has to put its audit contract out for tender. This will depend both on when the company last tendered its audit services contract and when it last changed auditor. The CMA’s guidance on the transitional arrangements suggests that companies that have changed auditors in the last 11 years will have to tender their audit contracts earlier than those who have not changed auditors that recently. This is a result of the EU legislation leaving some room for different interpretations, but this interpretation is not logical and is the subject of much debate within Europe.”
 

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