[bbmak0]

If this considers impairing of independence of auditor?
Let say the audit report of 2018 will be issued on 2/15/2019, and the client still has not paid the audit fee for 2018. Another service was performed in Dec 2018 – Jan 2019 and not bill until 3/1/2019.

Is the service performed in Dec 2018 – Jan 2019 impair auditor’s independence?
My thought is Yes, and this would impair auditor’s independence because of unbilled service is considered unpaid fees. (ET. Unpaid Fees .103 and .104)

I want to confirm that my answer and thought is correct on this, please correct me if I am wrong.

[AndreA]

A member in public practice may not sign a current-year audit report if it has unpaid fees from the client for services provided more than one year prior.

[Author]

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