Familiarity and self-interest threats from long association of senior personnel with an audit client are evaluated considering the length and nature of the relationship, the individual's role and the client's circumstances, and addressed through rotation, independent review or changed responsibilities. For public interest entity audit clients, a key audit partner serves no more than seven cumulative years (with limited extensions where law permits) followed by cooling-off of five years in a row for the engagement partner, three years for the engagement quality reviewer and two years for other key audit partners, during which the individual may not be a team member, consult on technical matters or lead client relationship interactions. AUST R540.22.1 explains the interaction with the two-year cooling-off under the Corporations Act and the three-year transitional period for earlier years.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.