Document ID: chunk:federal_register_of_legislation:F2017C00509:body:0:p19
Version: federal_register_of_legislation:F2017C00509
Segment Type: other
Provision Reference: 
Character Range: 46800–49401

the name and contact details of the audit team leader, and if he or she worked for another person in carrying out the assurance engagement, the name, and contact details of that other person;
 (h) if an exemption has been granted under regulation 6.71 of the Regulations for the audit team leader or a professional member of the audit team—the details of the exemption;
 (i) if an exemption has been granted under regulation 6.71 of the Regulations for a conflict of interest situation—the details of the procedures for managing the conflict put in place by the audit team leader so that the Regulator is satisfied that the findings of the assurance engagement will not be affected by that conflict;
 (j) the names and contact details of the professional members of the audit team;
 (k) details of the amounts paid or payable to the audit team leader (or his or her firm or company, as mentioned in subsection (4)) for preparing for and carrying out the assurance engagement and preparing the assurance engagement report, including the total person hours the audit team spent on the assurance engagement;
 (l) details of the amounts paid or payable to the audit team leader (or his or her firm or company) for non‑Part 6 services or activities provided by the audit team leader (or his or her firm or company, or by another person or firm on the audit team leader's behalf) to the audited body during (subject to subsection (5)) the period:
 (i) starting 12 months before the audit team leader signed the terms of engagement for the audit; and
 (ii) ending when the audit team leader signed Part A of the assurance engagement report;
 (m) an explanation as to why the provision of the non‑Part 6 services or activities did not result in a conflict of interest situation (within the meaning of the Regulations) existing in relation to the audited body and any of the professional members of the audit team.
 (4) A reference in paragraph (3)(k) or (l) to the audit team leader includes a reference to:
 (a) if the audit team leader is a partner or employee of an audit firm—the firm; or
 (b) if the audit team leader is a member or employee of an audit company—the company.
 (5) If the audit team leader signed the terms of engagement for the audit during the first 4 months of a financial year, the report may, under paragraph (3)(l), include details of amounts paid or payable, as mentioned in that paragraph, during the previous financial year, rather than including details of amounts paid or payable during the period mentioned in that paragraph.
 (6) The cover sheet is not required to include the