The fee, compensation, gifts and hospitality, litigation, financial interest, loan and guarantee, business relationship, family and personal relationship, recent service, officer role, employment and temporary assignment provisions of Part 4A are carried into Part 5 for sustainability assurance clients, including the Australian paragraphs on referral-source fee dependency, key partner compensation (AUST R5411.4) and officer roles (AUST R5523.3.1 and R5523.5). Where the firm is also the financial statement auditor the two sets of provisions are applied together.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.