Fee Dependence Contingent Fee Prohibited Services Lookup

Screen caller-supplied fee dependence, contingent-fee, non-audit-service, and out-of-scope-service facts for independence risk without making a legal conclusion.

Description

Fee concentration and service arrangements can create independence concerns.

Fee concentration and service arrangements can create independence concerns. This screen uses caller thresholds and list presence.^[1]

The returned values include Independence risk, Risk factors. The How section below explains the calculation, input rules and interpretation.

When to use Fee Dependence Contingent Fee Prohibited Services Lookup

Use Fee Dependence Contingent Fee Prohibited Services Lookup when you need to evaluate the supplied records under the calculation and evidence rules below. No service-specific prohibition, legal independence rule or actual fee evidence is evaluated.

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.

How to use Fee Dependence Contingent Fee Prohibited Services Lookup and understand its results

Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
Enter contingentFee, elevatedFeeThresholdPercent, feePercentOfRevenue, nonAuditServices, outOfScopeServices using the field table and calculation rules, then run the tool.
Read independenceRisk, riskFactors. 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
contingentFee	Contingent fee	boolean	Required
elevatedFeeThresholdPercent	Fee-to-revenue percentage selected for elevated-risk review. (percent)	number; minimum: 0	Required
feePercentOfRevenue	Fee percent of revenue (percent)	number; minimum: 0	Required
nonAuditServices	Non-audit services	list of string	Required
outOfScopeServices	Out-of-scope services	list of string	Required

Require finite nonnegative percentages/threshold, contingent boolean and string service lists possibly empty. Add factors for inclusive fee threshold, contingent status, nonempty non-audit and nonempty out-of-scope lists. Blank service strings still count as supplied entries.

high=contingent OR outOfScope nonempty; else elevated if any factor; else low

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

Output field	Meaning	Value type
independenceRisk	Independence risk	string; one of "elevated", "high", "low"
riskFactors	Risk factors	list of string

json

{
  "input": {
    "contingentFee": false,
    "elevatedFeeThresholdPercent": 15,
    "feePercentOfRevenue": 20,
    "nonAuditServices": [
      "Tax advisory"
    ],
    "outOfScopeServices": []
  },
  "output": {
    "independenceRisk": "elevated",
    "riskFactors": [
      "fee_dependence_threshold",
      "non_audit_services"
    ]
  }
}

Limitations and assumptions

No service-specific prohibition, legal independence rule or actual fee evidence is evaluated.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Core numeric and string lists are limited to 100,000 entries; text entries are subject to the general large-text limit. Follow any smaller calculation limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Independence Threat Safeguards Classifier: Independence safeguards require both declared implementation and approval. Label coverage alone does not constitute an independence conclusion. For a complementary task, use Nonattest Services Management Responsibility Threat Checker: Nonattest work can threaten independence when management responsibilities are assumed. This screen checks four declared safeguards.

References

Fee Dependence Contingent Fee Prohibited Services Lookup — tool.io

Similar or alternative tools

Independence Threat Safeguards Classifier
Independence safeguards require both declared implementation and approval. Label coverage alone does not constitute an independence conclusion.
Nonattest Services Management Responsibility Threat Checker
Nonattest work can threaten independence when management responsibilities are assumed. This screen checks four declared safeguards.