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The Statutory Auditors and Third Country Auditors Regulations 2016

The Statutory Auditors and Third Country Auditors Regulations 2016 Sch 1 para 13

Sch 1 para 13

Standards must ensure that remuneration received or receivable by a statutory auditor in respect of statutory audit work— (a) is not influenced or determined by the statutory auditor providing other services to the audited person, or (b) cannot be based on any form of contingency.

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