Back

Refrain from charging a fee for the provision of services, as necessary.


CONTROL ID
14212
CONTROL TYPE
Business Processes
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain customer terms and conditions., CC ID: 13666

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • Prepare an original or amended tax return or claim for a tax refund for a contingent fee for any client. (1.510.001.01 b., AICPA Code of Professional Conduct, August 31, 2016)
  • an examination of prospective financial information; or (1.510.001.01 a. iii., AICPA Code of Professional Conduct, August 31, 2016)
  • an audit or review of a financial statement; or (1.510.001.01 a. i., AICPA Code of Professional Conduct, August 31, 2016)
  • a compilation of a financial statement when the member expects, or reasonably might expect, that a third party will use the financial statement and the member's compilation report does not disclose a lack of independence; or (1.510.001.01 a. ii., AICPA Code of Professional Conduct, August 31, 2016)
  • Federal and/or state banking agencies participating on interagency TSP examinations are precluded from levying any examination-associated fees against the examined service provider. (Supervisory Policy ΒΆ 2, FFIEC IT Examination Handbook - Supervision of Technology Service Providers, October 2012)