Spanish Translation of IESBA Staff Publication on Ethical Considerations Relating to Audit Fee Setting Available

Additional Spanish Publications to Follow

Jun 01, 2016 | English

The International Ethics Standards Board for Accountants® (IESBA®)’s staff publication, Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure, has been published in Spanish.

This publication was developed in response to stakeholder concerns about downward pressure on fees being a factor potentially adversely impacting audit quality. It highlights important considerations in the Code of Ethics for Professional Accountants (the Code) for auditors in relation to the setting of audit fees.

The publication will be relevant to auditors when considering tendering for a new audit engagement, or when proposing or agreeing to fees for recurring audit engagements. It may also be of interest to those charged with governance, preparers, regulators and audit oversight bodies, investors, and others with an interest or role in auditors’ work and their independence.

The Instituto de Censores Jurados de Cuentas de España performed this Spanish translation, which is a result of the Ibero-American cooperation framework, known as the IberAm project. Established in 2012, the IberAm project—which includes IFAC and its member organizations in Argentina, Mexico, and Spain—is an IFAC-authorized translation and review process that strives to achieve longer-term, sustainable processes for single, high-quality Spanish translations of international standards and other IFAC publications. The Interamerican Accounting Association, IFAC’s regional organization for Latin America and the Caribbean, is an observer to the project.  The project also involves a Review Committee of technical experts representing IFAC member organizations in nine Spanish-speaking countries.

An overview of translations of IFAC’s publications is available online in the Translations Database.


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