When a former partner or audit team member joins an audit client as a director, officer or employee able to exert significant influence over the financial statements, the firm must ensure no significant connection remains (no entitlements other than fixed pre-determined amounts, no continuing participation in the firm's business) and evaluates the threat from the individual's knowledge of the audit approach. For public interest entity clients a key audit partner must not join the client in such a role until the client has issued audited financial statements for a period of at least twelve months on which the partner did not participate, and the senior or managing partner must not join until twelve months have passed. Audit team members negotiating employment with the client are removed from the team.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.