Yep, they finally broke down and posted them on a publically available website. Here's a link for any others who need it: http://www.iaob.org/oem_req.html
They were originallly. But registrars were unable to obtain copies and it was "illegal" for the auditee to provide a copy; due to the conditions stated when obtaining authorized access.
FYI - On 10/12 the IAOB posted updated Ford CSRs, and Ford has relaxed the "internal auditor trainer" requirements even more. It now just says "The training listed in 4.39.1 above shall be conducted by trainer(s) who have themselves successfully met the requirements of 4.39.1 or 4.39.2."
FYI - On 10/12 the IAOB posted updated Ford CSRs, and Ford has relaxed the "internal auditor trainer" requirements even more. It now just says "The training listed in 4.39.1 above shall be conducted by trainer(s) who have themselves successfully met the requirements of 4.39.1 or 4.39.2."
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