The objective of the IESBA’s Fees project is to review the provisions in the International Code of Ethics for Professional Accountants (including the International Independence Standards) (the Code) pertaining to fee-related matters. The project is responsive to a public interest need for IESBA to deal with fee-related matters, including those that impact or are perceived to impact auditor independence – both independence of mind and independence in appearance.
The project was informed by extensive fact-finding, which include research performed by an academic and a global stakeholder survey on the topic of fees. The results of this fact-finding is summarized in a final report which was considered by the IESBA in June 2018.
Ian McPhee, Task Force Chair and IESBA member
Alden Leung, IESBA Member
Caroline Lee, IESBA Member
Michael Ashley, IESBA Member