A person may cease to be the Senior Accounting Officer (SAO) because

they leave their employment with the company or group, or

they change roles in the company or group, or

there is an acquisition or disposal of the company, or

the company determines that the facts show that another employee better fits the definition of SAO.

Although the person holding the role of SAO may change during a financial year, in considering the main duty it is necessary to look at the period within the financial year covered by each SAO. Each SAO has a responsibility to meet the main duty for the period of the financial year in which they are the SAO.

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