Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)
EU Accounting Directive (Directive 2013/34/EU) A18: Additional notes for large undertakings and public-interest entities: turnover analysis and auditor fees
What does A18 require?
Large undertakings and public-interest entities also disclose net turnover by category of activity and by geographical market where these differ substantially (omissible where seriously prejudicial, subject to national authorisation and with the omission disclosed), and the year's total fees of every auditor and audit firm engaged, split four ways: the statutory audit itself, other assurance work, tax advice and remaining non-audit work, unless a Member State allows the fee split to sit in the consolidated notes instead.
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.
29 Disclose for each AASB 8 reportable segment its external and inter-segment revenues, a measure of profit or loss, a measure of total assets and, where regularly provided to the chief operating decision maker, a measure of liabilities
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