Provision of non audit services by audit firms

30 January 2010
Working group (see full document)

The Provision of Non-audit services by Audit Firms to their Listed Audit Clients


The Working Group was set up following the publication of the APB Consultation Paper "Consultation on audit firms providing non-audit services to listed companies that they audit" on 6 October 2009.

The Working Group was composed of representatives from investors, listed companies, audit firms and academia.
The Working Group concluded following debate, research and communication that there is no benefit to be gained from a complete prohibition on auditors providing non-audit services to their listed clients.

An overview of the debate, research and communication findings is included in the report. The Working Group also concluded that there are areas for improved disclosure, transparency and governance around the subject of non-audit fees and, in particular, policy, procedures and disclosure.


  • Audit and Assurance

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