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Is notification to IAASA required on incorporation of an auditor?

Yes. Where an auditor transfers clients from an unincorporated audit practice to an incorporated audit practice, the auditor must submit a Notification of Auditor Incorporation Form to IAASA. Details of all clients affected shall be submitted through the form. Notifications to IAASA may be submitted in batches as clients are transferred to the incorporated audit practice i.e. it is not necessary to transfer all clients simultaneously.

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