Companies Act 2014
F627 [ 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.