Section 59: Subject to section 23 ofthe Act, tbe fees chargeable to the fudit

Extemal-Auditor will be professional fees which fairly reflect the ras value ofthe professional services perfomred for the audit client as stipulated in the eng€ement leuer to be signed by the audit client. In charging the fees the Auditor-General shall have regards "?r"fiXll}"*: (a) the outcome ofrisk assessment ofthe public sector body; @) the complexity ofthe audit assignment; (c) tlle need to recruit an expert for the audit assigrunent; (d) the time spent by each penon engaged in performing tbe professional services; (e) the level of staffassigned to the assigment; (f) the urgency with which the audit client requires the results. 6{) to- Paymcnt ofAudit Fees. G) the duation of time spent to perform the audit, including audits of subsidiaries or confimations aJ sub-offices and or out of town branches, as this increases the quatrhm ofwork performed; (h) Any other relevant matters as the Auditor- General may deem fit.