rotation
B1CEFR level
20/100Rarity: fairly common
TechnicalRegister
The mandatory periodic replacement of an audit firm or partner to preserve independence.
Mandatory firm rotation forced the company to tender its audit after a decade.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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