non-practitioner definition
non-practitioner means any natural person who, for at least three years before his or her involvement in the governance of the public oversight system, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of the administrative or management body of an audit firm and has not been employed by, or otherwise associated with, an audit firm;
non-practitioner means any natural person who has for at least three years prior to his or her involvement in the governance of the public oversight system not carried out statutory audits11, has not held voting rights in an audit firm, has not been a member of the administrative or management body of an audit firm and has not been employed by or otherwise associated with an audit firm.
non-practitioner means any natural person who, during his or her involvement in the governance of the public oversight system and during the period of three years immediately preceding that involvement, has not carried out statutory audits, has not held voting rights in a cabinet de révision agréé (approved audit firm), an audit firm or a third-country audit entity, has not been a member of the administrative, management or supervisory body of a cabinet de révision agréé (approved audit firm), an audit firm or a third-country audit entity and has not been employed by, or otherwise associated with, a cabinet de révision agréé (approved audit firm), an audit firm or a third-country audit entity;
More Definitions of non-practitioner
non-practitioner means any natural person who, during his or her involvement in the governance of the public oversight system and the three years immediately preceding that involvement, has not–
non-practitioner means any natural person who, for at least three years before his or her involvement in the governance of the public oversight system, has not carried out statutory audits, has not held voting rights in an audit firm, has not been a member of
non-practitioner means any natural person who, during his or her involvement in the governance of the public oversight system and during the period of three (3) years immediately preceding that involvement, has not carried out statutory audits, has not held voting rights in a statutory audit firm, has not been a member of the administrative, management or supervisory body of a statutory audit firm and hasnot been employed by, or otherwise associated with, a statutory audit firm;’
non-practitioner means any natural person who, during his or