This is true, but a change in the sign off partner constitutes a...

This is true, but a change in the sign off partner constitutes a change of auditor and satisfies the Corporations Act. Companies do not change audit firms every 5 years - this is misleading.

When ISX holders jump up and down and praise ILL INFORMED and MISLEADING posts and say they're "excellent and informed posts", and receive 7 thumbs up - you know there is an underlying issue with the majority of holders.

For example:

BHP 2018:


BHP 2013:


WES 2019:


WES 2013:


Legal source:
http://www5.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s324da.html
(1) If an individual plays a significant role in the audit of a listed company or listed registered scheme for 5 successive financial years (the extended audit involvement period ), the individual is not eligible to play a significant role in the audit of the company or the scheme for a later financial year (the subsequent financial year ) unless:

Refers to individuals, not firms. Every individual must have a separate registered company auditor licence.