Fees for audit engagements must not be influenced by the provision of other services and the firm evaluates the self-interest and intimidation threats that arise from the level of audit fees, overdue fees and the proportion of fees from a client. Where total fees from a public interest entity audit client exceed 15 per cent of the firm's total fees for two consecutive years the firm discloses this to those charged with governance and arranges a pre- or post-issuance review; after five consecutive years the firm must cease to be auditor unless there is a compelling public interest reason and specific safeguards apply. Firms publicly disclose fee-related information for PIE audits. AUST R410.14.2 and R410.14.3 add a referral-source test: when fees from several audit clients referred by one source exceed 30 per cent of the fees of the engagement partner, office or firm for five consecutive years, the firm determines whether a review of the fifth year's audit work is required.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.