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IESBA Staff Q&A: Revised Fee-related Provisions of the Code

Guidance for Professional Accountants in Public Practice
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This Questions and Answers (Q&A) publication is issued by the Staff of the International Ethics Standards Board for Accountants® (IESBA®). It is intended to assist national standards setters, IFAC member bodies and professional accountants (PAs) in public practice (including firms) as they adopt and implement the revisions to the fee-related provisions of the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)™ (the Code)*[1]. The IESBA issued its Fees pronouncement in April 2021.

This publication is designed to highlight, illustrate or explain aspects of the revised fee-related provisions in the Code, and thereby assist in their proper application.

[1] This publication does not amend or override the Code, the text of which alone is authoritative. Reading the Q&As is not a substitute for reading the Code. The Q&As are not intended to be exhaustive and reference to the Code itself should always be made. This publication does not constitute an authoritative or official pronouncement of the IESBA.


Guidance for Professional Accountants in Public Practice
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