0 used to describe services that an accountant provides for a company, such as giving advice, that do not involve checking the company's financial records:
The UK's biggest companies are paying accountants more and more for non-audit work.
I am not sure whether the provision of non-audit services is an issue for small audit firms.
I have already made plain our approach to the separation of non-audit from audit services.
The regulations already require companies to disclose in their annual accounts the amount of fees paid to their auditors and their associates for non-audit work.
Alongside that, we have clarified the detail that companies must provide to their shareholders on types of non-audit services and money spent on non-audit services.
In some cases, a company will not be able to buy those non-audit services from its external auditor.
I am also calling for the standards and ethical guidance for auditors on the provision of non-audit services to be toughened even further.
We must also ensure that the non-audit services are banned in those cases where that is required.
One is to bar auditors from offering non-audit work.