EU Statutory Audit Directive (Directive 2006/43/EC) A25: Audit and assurance fees not influenced by other services and never contingent

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

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 Chapter IV: Professional ethics, independence, objectivity, confidentiality and professional secrecy – EU Statutory Audit Directive (Directive 2006/43/EC)

• A21 Professional ethics and professional scepticism
• A22-1 Independence from the audited entity and the threat test
• A22-25 Prohibited financial interests, documentation of threats, participation bans and gifts
• A22-6 Independence where the audited entity merges with or acquires another entity
• A22a Cooling-off before former auditors join the audited entity
• A22b Assessment before accepting or continuing an engagement
• A23 Confidentiality, professional secrecy and the handover to an incoming auditor
• A24 Owners and managers of audit firms may not jeopardise the auditor's independence