Companies Act 2014
F932[Restrictions with regard to fees
1544. A recognised accountancy body shall ensure that its standards include provisions that fees for statutory audits—
(a) are not to be influenced by, or determined by, the provision of additional services to the audited undertaking, and
(b) are not to be based on any form of contingency.]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.