XML 271 R67.htm IDEA: XBRL DOCUMENT v3.24.0.1
Auditor's remuneration (Tables)
12 Months Ended
Dec. 31, 2023
Additional information [abstract]  
Auditor’s remuneration
2023
2022
2021
$m
$m
$m
Audit fees payable to PwC1
109.8
97.6
88.1
Other audit fees payable
2.2
1.6
2.0
Year ended 31 Dec
112.0
99.2
90.1
Fees payable by HSBC to PwC
2023
2022
2021
$m
$m
$m
Fees for HSBC Holdings’ statutory audit2
24.1
21.9
19.5
Fees for other services provided to HSBC
131.8
126.2
109.9
–  audit of HSBC’s subsidiaries
85.7
75.7
68.6
–  audit-related assurance services3
26.0
26.4
18.7
–  other assurance services4,5
20.1
24.1
22.6
Year ended 31 Dec
155.9
148.1
129.4
1Audit fees payable to PwC in 2023 included adjustments made to the prior year audit fee after finalisation of the 2022 financial statements.
2Fees payable to PwC for the statutory audit of the consolidated financial statements of HSBC and the separate financial statements of HSBC
Holdings. They include amounts payable for services relating to the consolidation returns of HSBC Holdings’ subsidiaries, which are clearly identifiable
as being in support of the Group audit opinion.
3Including services for assurance and other services that relate to statutory and regulatory filings, including interim reviews.
4Including permitted services relating to attestation reports on internal controls of a service organisation primarily prepared for and used by third-party
end users, including comfort letters.
Includes reviews of PRA regulatory reporting returns.
Schedule of fees payable by HSBC's associated pension schemes to PwC
Fees payable by HSBC’s associated pension schemes to PwC
2023
2022
2021
$000
$000
$000
Audit of HSBC’s associated pension schemes
297
480
382
Year ended 31 Dec
297
480
382