Contingent-Fee Screen

Screen contingent-fee facts for attest-client prohibition risk.

Description

Contingent-fee review depends on client/service circumstances and the fee basis.

Contingent-fee review depends on client/service circumstances and the fee basis. These booleans provide only a preliminary screen.^[1]

Screen contingent-fee facts for attest-client prohibition risk.

When to use Contingent-Fee Screen

Use this tool to screen contingent-fee facts for attest-client prohibition risk.

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.

How to use Contingent-Fee Screen and understand its results

Prepare the documented facts, aligned totals or expected/observed evidence labels requested. Choose applicable requirements and thresholds separately before interpreting a planning screen.
Enter attestClient, feeDependsOnOutcome, feeDependsOnFinding, fixedOrCourtSetFee using the field table and calculation rules, then run the tool.
Read prohibitionIndicatorCount, potentiallyProhibited, screenResult. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
attestClient	Client receives attest services	boolean	Required
feeDependsOnOutcome	Fee depends on outcome	boolean	Required
feeDependsOnFinding	Fee depends on audit finding	boolean	Required
fixedOrCourtSetFee	Fee is fixed or court-set	boolean	Required

Enter booleans. Count attest/outcome/finding flags; potential→prohibited-risk, else count≥2→review, else clear.

potential=attest AND (outcome OR finding) AND NOT fixedOrCourtSet

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
prohibitionIndicatorCount	Prohibition indicators	integer; minimum: 0
potentiallyProhibited	Potentially prohibited contingent fee	boolean
screenResult	Screen result	string; one of "clear", "review", "prohibited-risk"

json

{
  "input": {
    "attestClient": true,
    "feeDependsOnOutcome": true,
    "feeDependsOnFinding": false,
    "fixedOrCourtSetFee": false
  },
  "output": {
    "prohibitionIndicatorCount": 2,
    "potentiallyProhibited": true,
    "screenResult": "prohibited-risk"
  }
}

Limitations and assumptions

No fee contract, exception validity or professional-rule conclusion is assessed.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing required fields, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.

Alternative or Complementary methods

Use Nonattest Hours Threshold: Total nonattest service hours against a caller-supplied exception limit. For a complementary task, use Peer-Review Independence: Audit peer-review independence safeguards.

References

Contingent-Fee Screen — tool.io

Similar or alternative tools

Nonattest Hours Threshold
Total nonattest service hours against a caller-supplied exception limit.
Peer-Review Independence
Audit peer-review independence safeguards.