IESBA Fees Questionnaire

The International Ethics Standards Board for Accountants (IESBA) is exploring a number of matters related to fees charged by firms with a view to determining whether there is a need for further enhancements to the Code of Ethics for Professional Accountants or the commissioning of staff guidance.

The IESBA is keen on further understanding whether and, if so, how the level of fees charged by audit firms affect compliance with the fundamental principles and auditor independence.

As part of its fact finding, the IESBA has released a survey questionnaire to seek views and information from stakeholders, including:

  • Investors and other users of financial statements
  • The corporate governance community
  • The regulatory and audit oversight community
  • Preparers
  • Firms
  • National standard setters
  • IFAC member bodies
  • Academics, and others

Your participation is important!

We are committed to adopting the International Code of Ethics, and so it is important that the IESBA is informed of your views so that any future changes to the Code of Ethics can reflect our New Zealand conditions.  

We encourage you to respond to the survey, as your responses will help inform the IESBA’s consideration of all the relevant matters.

How to comment

Please submit your completed questionnaire in PDF format electronically through the IESBA website, using the “submit a comment” link by 1 February 2018.  

To assist the NZAuASB in preparing its response to the IESBA, please send your comments to the NZAuASB by 24 January 2018.

Your comments can be made to the NZAuASB by post, to the

Chief Executive
External Reporting Board
PO Box 11250
Manners Street Central
Wellington 6142

or by email to

Comments can be in an email or letter and can be formal or informal.

Where you make comments directly to the IESBA, we would appreciate it if a copy could be sent to the NZAuASB