Paper Title
Change of Audit Firms and Whether it Enhances Independence

Abstract
This paper explores the change of auditors and whether it enhances independence. In recent years due to financial crisis the rotation of auditors after long standing relationships have come to light. Research of a company that changed auditors was conducted and interviewees were conducted to gain an understanding of how the decision to change auditors came about; whether this change enhanced independence and the planning and processes that the company put in place to effect the transition of auditors. Understanding the skills and expertise required by the new auditors Keywords - BU – Business Unit, CA-Chartered Accountant is a registered professional in South Africa, CFO- Chief Financial Officer, The Auditor – The Successor Audit Firm, The Company-a listed company on the JSE which changed audit firms after 60 years, RM – Risk Manager.