The Competition Commission (CC) has found no evidence to support some market views that the bundling of non-audit services (NAS) creates a barrier to entry for audit firms that wish to enter the market. In the latest paper, Bundling of audit and non-audit services, the CC said: 'Companies may request firms to include the price for certain services in their tender but we do not believe that these services exclude any of the largest challenger firms. 'Furthermore, evidence from the survey of purchasers of audit services does not indicate that NAS is a significant consideration when selecting an auditor.'
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