1619. (1) A recognised accountancy body shall ensure that its standards include provisions that fees for the assurance of sustainability reporting –

(a) are not to be influenced by, or determined by, the provision of additional services to the undertaking that is the subject of the assurance of sustainability reporting, and

(b) are not to be based on any form of contingency.

(2) In this section, "standards" has the same meaning as it has in Part 27.]