Familiarity and self-interest threats from the long association of senior personnel with an assurance client are evaluated considering the duration, the individual's role and seniority, the nature of the engagement and the client's structure, and addressed through rotation, independent review or changed responsibilities. The section leaves rotation periods to the firm's judgement rather than fixing the periods that apply to PIE audits.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.