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The International Ethics Standards Board for Accountants currently has a questionnaire posted on its website to explore a number of matters related to fees charged by firms, with a view to determining whether there is a need for further enhancements to the IFAC Code of Ethics for Professional Accountants or for additional staff guidance. Input is being sought by February 1, 2018 from investors and other users of financial statements, the corporate governance community, the regulatory and audit oversight community, preparers, firms, national standards setters, IFAC member bodies, academics and others. NASBA Ethics Committee Chair Catherine R. Allen (NY) is considering the questionnaire with her committee.