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"Hot Review" of current it compuloary?

We have an Audit client whose files have never been "Hot Reviewed"

Recently attended a CPD course on Audit, and it seemed that a "Hot Review" is compulsory at least once every 5 this true?

I am a sole proprietor and this is our only "Audit" client

Any guidence truly appreciated


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Has no one got any opinion?

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Not aware that this is true

Although I'm not an active auditor any more.

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Why do questions like this get asked on here?

Why do you not ask your Institute about their requirements.


No it is not true, at least not for ICAEW members.

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It may be ...

... that auditors should be inspected every 5 years and the inspectors may apply the guideline that sole practitioner auditors should get their next audit hot reviewed.

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