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undue dependence on audit client

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › undue dependence on audit client

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by Ken Garrett.
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  • October 24, 2015 at 11:15 am #278705
    jessiewong
    Member
    • Topics: 7
    • Replies: 7
    • ☆

    would like to ask is the limit of 15% apply for public interest(listed company and charity) , then 10% limit is apply for other non listed company?

    October 24, 2015 at 11:27 am #278707
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    The rule is now 15% for public interest company for more than 2 consecutive years. No limit is quoted for non-public interest companies, but auditors have to careful to maintain their independence.

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