Related Posts
Hello Guys,
I joined Cognizant recently, the project interview calls which I am getting is not from my base location.
I have the location constraint, should I wait for the right opportunity or raise this concern to ADP team so they can look in to it?
As per ADP policy, one should not have any constraints and take the project as FCFS basis.
Cognizant
More Posts
Friday Wordle 405 4/6*
⬛🟨⬛⬛⬛
⬛⬛🟨⬛🟨
🟨🟩⬛🟨🟩
🟩🟩🟩🟩🟩
Additional Posts in Audit Bowl
Any websites offering free CPE credit courses?
New to Fishbowl?
unlock all discussions on Fishbowl.



One year cooling off period is for FRORs. In my experience companies usually define that as something akin to Assistant Controller and up in the accounting/finance functions (including tax). Essentially anyone who can pretty directly influence the FS. I wouldn’t expect a finance manager to be considered an FROR.
Agreed. Don’t think a finance manager would be FROR, but it could vary based on the responsibilities.
Take a look at Reg. S-X Rule 2-01 below. Certain employment relationships compromise the audit firm's independence. "Financial reporting oversight role means a role in which a person is in a position to or does exercise influence over the contents of the financial statements or anyone who prepares them, such as when the person is a member of the board of directors or similar management or governing body, chief executive officer, president, chief financial officer, chief operating officer, general counsel, chief accounting officer, controller, director of internal audit, director of financial reporting, treasurer, or any equivalent position."
https://www.law.cornell.edu/cfr/text/17/210.2-01
I think it depends on the nature of your work in that role. That title means different things at different orgs.
Financial Reporting Oversight Role
Yes but what are those roles?
You can’r join your audit client in a finance role. There’s a cool off i think 2 years..
Isn’t the cool off period only if you were a manager on the engagement?