6B. Application for consent by audit principal subject to hot review order

For the purposes of rule 6A(3), an audit principal who becomes subject to a hot review order when the audit principal is directly supervising, or undertaking overall oversight of, any pupil must, if the audit principal wishes to continue to be an audit principal, apply to the Oversight Committee for consent to do so within 30 days after the date on which the order becomes effective.

Where the Oversight Committee refuses a public accountant’s application under paragraph (1), it must notify the public accountant of its decision as soon as is practicable.

For the purposes of rule 6A(3), an audit principal who becomes subject to a hot review order when the audit principal is directly supervising, or undertaking overall oversight of, any pupil must, if the audit principal wishes to continue to be an audit principal, apply to the Oversight Committee for consent to do so within 30 days after the date on which the order becomes effective.

Where the Oversight Committee refuses a public accountant’s application under paragraph (1), it must notify the public accountant of its decision as soon as is practicable.