Report the value of all fees and expenses recognised during the reporting period, as determined in accordance with relevant accounting standards, for the rendering of professional services to the reporting party by an external audit firm. This includes all fees and expenses paid to the firm which is conducting the external audit of the reporting party, for the provision of both audit and non-audit services. 

Audit and other accounting expenses are the costs incurred for the professional advice and skills of an auditor or accountant.
Include:
- cost of producing annual or sub-annual financial reports;
- preparing other financial accounts;
- auditing services; and
- carrying out other accounting services.