Fee quotes must allow the Member to perform the engagement in line with professional standards; a low fee is not itself unethical but creates a self-interest threat that must be addressed. Contingent fees are prohibited for audit and review engagements and, under AUST R330.4.1, in the circumstances prohibited by APES 215, APES 225, APES 330 and APES 345; elsewhere the Member evaluates the threat they create. A Member who receives or pays a referral fee or commission must, under AUST R330.5.1 and R330.5.2, tell the client in writing about the arrangement, the parties and the method of calculation before or at the time of the referral. Fee disputes and fee discounting for other services are evaluated for their effect on objectivity.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.