SCHEDULE 1Requirements for professional ethics, independence, objectivity, confidentiality, auditing standards and audit reporting
16
1
In relation to the audit of public interest entities, standards must ensure that A keeps key audit documents and information for at least five years following the creation of such documents and information.
2
In this paragraph, “key audit documents and information” means—
a
the documents and information referred to in Articles 4(3), 6, 7, 8(4) to (7), 10, 11, 12(1) and (2), 14, 16(2), (3) and (5) of the Audit Regulation,
b
information recorded in accordance with the requirements of paragraphs 8, 10, 12 and 15 of this Schedule, and
c
the audit report.