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IESBA Revisions to the International Independence Standards Related to Fees


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The International Ethics Standards Board for Accountants® (IESBA®) has issued an Exposure Draft titled: Proposed Revisions to the Fee-Related Provisions of the Code.

The ED is aimed at strengthening the fees related independence provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). 

Among the key proposed changes to the fee-related provisions are:

  •  A prohibition on firms allowing the audit fee to be influenced by the provision of services other than audit to the audit client;
  • In the case of PIEs, a requirement to cease to act as auditor if fee dependency on the audit client continues beyond a specified period; and
  • Communication of fee-related information to TCWG and to the public to assist their judgments about auditor independence.

The Fees ED also includes enhanced guidance on identifying, evaluating and addressing threats to independence in relation to other fee-related matters, including the proportion of fees for services other than audit to the audit fee.

 

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