Accounting and audit fees are set by free market. Accoring the Article 26 of the Law on Audit Services  a sworn auditor and audit company may  provide  audit services only if the independence in the submission of an opinion of the sworn auditor and audit company is not jeopardised. The independence of a sworn auditor and audit company is jeopardised also by dependence of the remuneration (audit or non-audit fees) received for audit services on the results of the audit or additional services provided. A sworn auditor, audit compnay  has  to indicate in the dossier of working documents the conditions that jeopardised his/her/its independence (if such conditions have been established) as well as to indicate measures that have been taken to rectify these conditions. Chapter 290 of the Guidebook of Code of Ethics gives a recommendation about the fees - if the fees paid by one of the society for whom the auditing has been done creates a large part of the total income of the auditor company the accountant need to make some safety precautions.