exceeding 15% of income

Hello sir, 242 ORANGE FINANCIALS from kaplan 2020-21 The question aksing for ethical threat Ethical threat Once Orange obtains its stock exchange listing it will require several assignments to be undertaken, for example, obtaining advice about corporate governance best practice. the safeguard: The firm should assess whether these assignments, along with the audit fee, would represent more than 15% of gross practice income for two consecutive years. These assurance assignments will only arise if the company obtains its listing and hence will be a public interest company. If the recurring fees are likely to exceed 15% of annual practice income then additional consideration should be given as to whether these assignments should be sought by the firm. Fees will need to be discussed with the audit committee. Why here in the model answer indicating a public interest company issue I am not able to correlate the issue of the 15 % fees with A public interest company secondly with regard to 15% of fees do we have always to think if that exceeding 15 % of the income always for two consecutive years or it can be for the current only. Thanks Sir,