Fee-related disclosures Audit regulators frequently identify audit documentation deficiencies when it comes to fee-related disclosures required by the IESBA Code for audits of public interest entities. Auditors often fail to document their considerations, or to consider whether sufficient fee-related disclosures were included in the financial statements. The IESBA Code para R410.30 requires auditors to discuss the importance of fee-related disclosures with those charged with governance of the public interest entity, and para R410.31 sets out the required fee-related disclosures. If the audit client does not make the relevant disclosure, the audit firm must publicly disclose in their audit report: [...]