Public Interest Entity (PIE) Audit Fee Disclosure Requirements for Auditors

When an entity's management doesn't disclose required fee-related information, auditors of Public Interest Entities (PIEs) must disclose certain information publicly. Which of the following is not required to be disclosed by the audit firm in this circumstance?

A. Fees charged for the audit of the financial statements.

B. Fee dependencies - if applicable - and the year it first arose.

C. Fees paid to other professional services firms for services other than audit.

D. Fees charged for services other than audit during the period covered by the financial statements.

Answer: D. Fees charged for services other than audit during the period covered by the financial statements.