CHAPTER IVPROFESSIONAL ETHICS, INDEPENDENCE, OBJECTIVITY, CONFIDENTIALITY AND PROFESSIONAL SECRECY

Article 25Audit fees

Member States shall ensure that adequate rules are in place which provide that fees for statutory audits:

  1. (a)

    are not influenced or determined by the provision of additional services to the audited entity;

  2. (b)

    cannot be based on any form of contingency.