FRC Ethical Standard: Audit reports - Impact of independence breaches
How should I disclose that prohibited non-audit services have been provided in my audit report?
Issued: January 2017
Last reviewed: January 2017
ISA 700.45R-1 requires the auditor’s report to declare that the prohibited non-audit services as set out in the FRC’s Ethical Standard (2016) (ES) were not provided and that the statutory auditor(s) or the audit firm(s) remained independent of the audited entity in conducting the audit.