Public-domain · open source

mandatory rotation

Defined in 1 place of the United States Code.

For purposes of this section, the term “mandatory rotation” refers to the imposition of a limit on the period of years in which a particular registered public accounting firm may be the auditor of record for a particular issuer.

Source

2002–present 15 U.S.C. § 7232Commerce and Trade · Study of mandatory rotation of registered public accounting firms · for purposes of this section