Under CLERP9, which of the following is not relating to specific disclosures in the directors report?
A) details of the amount paid or payable to the company's auditor for non-audit services (each non-audit service must be listed separately along with the amount paid or payable for that service)
B) if the directors are satisfied that auditor independence has not been impacted by the provision of non-audit services, a statement of the directors' reasons for being satisfied.
C) disclosure of material transactions between auditor and entity during the period under audit.
D) a statement whether the directors are satisfied that the provision of non-audit services by the auditor impacts the auditor's independence

Question

Quizplus · Accepted Answer

Option C is not related to specific disclosures in the directors report under CLERP9. Instead, it relates to the disclosure of material transactions between the auditor and the entity during the period under audit. Options A, B, and D are all specific disclosures that are required under CLERP9 in the directors report.

Under CLERP9, Which of the Following Is Not Relating to Specific