IESBA STAFF Q&A: REVISED FEE-RELATED PROVISIONS OF THE CODE

This Questions and Answers (Q&A) publication is issued by the Staff of the International Ethics Standards Board for Accountants® (IESBA®). It is intended to assist national standards setters, IFAC member bodies and professional accountants (PAs) in public practice (including firms) as they adopt and implement the revisions to the fee-related provisions of the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)™ (the Code)*. The IESBA issued its Fees pronouncement in April 2021.

This publication is designed to highlight, illustrate or explain aspects of the revised fee-related provisions in the Code, and thereby assist in their proper application.