No firm partner or employee, and none at a network firm, may be a director or an officer of an audit client, nor act as its company secretary unless law and firm policy allow it, management makes all relevant decisions and the duties are routine and administrative. Under AUST R523.3.1 the firm refuses or withdraws from the engagement if a partner or employee would serve as an officer or director of the client, including in the management of an administration, or as an employee with direct and significant influence on the subject matter; AUST R523.5 extends the restriction to the period covered by the engagement.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.