Companies Act 2014

F627 [ Restrictions with regard to fees

1544.

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. ]

Annotations

Amendments:

F627

Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 51, S.I. No. 366 of 2018.