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i have studied in f8 , recurring fees paid by one or group of connected clients should not
exceed the threshold of the gross practice income as follows:
Listed: 10%
Non Listed: 15%
but i have heard in latest bpp books its changed to 15% for listed companies as well .nicedude000, the new provision according to my understanding if 15% as you quite rightly pointed out. But the second clause is that “objectivity threat will arise when the firm receives 15% of its revenue from one client in consecutive two years.” I hope that answers your question.
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