AASB 1054 Australian Additional Disclosures
Audit fees, imputation credits, operating cash flow reconciliation and IFRS not yet issued (paragraphs 10 to 17) – AASB 1054 Australian Additional Disclosures

AASB 1054 Australian Additional Disclosures 10-11: Disclose fees paid to each auditor or reviewer, including network firms, split between the audit or review of the financial statements and all other services, and describe the nature of the other services

What does 10-11 require?

For every auditor or reviewer, and for every firm in that auditor's network, the entity must disclose separately the fees for auditing or reviewing the financial statements and the fees for every other service performed during the reporting period, and must describe what those other services were. The split lets readers weigh auditor independence and the scale of non-audit work.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • s300 s 300 Directors' report: dividends, directors, options, indemnities and public company details
  • A18 Additional notes for large undertakings and public-interest entities: turnover analysis and auditor fees

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Audit fees, imputation credits, operating cash flow reconciliation and IFRS not yet issued (paragraphs 10 to 17) – AASB 1054 Australian Additional Disclosures

Query this from an agent

The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.