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The Economic Times

Economy / The Economic Times

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Audit rotation boom puts Big Four under sharper scrutiny

Indias audit rotation cycle is prompting companies to scrutinise prospective auditors far beyond credentials, examining team stability, sector expertise, regulatory records, technology capabilities and conflicts involving non-audit services. With over 1,000 mandates expiring in FY27, audit committees are demanding greater detail on partner continuity, independence and the value firms can deliver.

5 Oct 2026 12:39 am