Directive 2006/43/EC of the European Parliament and of the CouncilShow full title

Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)

Article 25U.K.Audit fees

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

(a)

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

(b)

cannot be based on any form of contingency.