[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.

Thanks

BBMak

[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.

FAR - 73, 78 (WileyCPAexcel 3,000+ MCQs, 50 SIMs)
AUD - 73, 81 (WileyCPAexcel 3,000+ MCQs, 40 SIMs)
BEC - 71, 71, 74, 84 (WileyCPAexcel 3,000+ MCQs, 10 SIMs)
REG - 84 (WileyCPAexcel 2,000 MCQs, 15 SIMs)

CA Ethics Exam - 94%

NEVER GIVE UP.

[Author]

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