Auditor's remuneration
 12 Months Ended
Jun. 30, 2021
Text block [abstract]  
Auditor's remuneration
36    Auditor’s remuneration
 
    
2021
      2020      2019  
    
US$M
      US$M      US$M  
Fees payable to the Group’s auditors for assurance services
                           
Audit of the Group’s Annual Report
   
 
10.642
 
      11.196        6.764  
Audit of the accounts of subsidiaries, joint ventures and associates
   
 
1.234
 
      1.262        5.127  
Audit-related assurance services required by legislation to be provided by the auditor
   
 
1.770
 
      1.815        1.358  
Other assurance and agreed-upon procedures under legislation or contractual arrangements
   
 
1.867
 
      2.003        1.266  
    
 
 
     
 
 
     
 
 
  
Total assurance services
   
 
15.513
 
      16.276        14.515  
    
 
 
     
 
 
     
 
 
  
Fees payable to the Group’s auditors for
non-assurance
services
                           
Other services
   
 
–
 
      0.400        0.013  
    
 
 
     
 
 
     
 
 
  
Total other services
   
 
–
 
      0.400        0.013  
    
 
 
     
 
 
     
 
 
  
Total fees
   
 
15.513
 
      16.676        14.528  
    
 
 
     
 
 
     
 
 
  
In each of FY2021 and FY2020, all amounts were paid to EY or EY affiliated firms. Fees are determined, and predominantly billed, in US dollars.
In FY2019, all amounts were paid to KPMG or KPMG affiliated firms, being the Group’s auditors for the financial year. Fees were determined in local currencies and predominantly billed in US dollars based on the exchange rate at the beginning of the financial year.
Fees payable to the Group’s auditors for assurance services
For all periods disclosed, no fees are payable in respect of the audit of pension funds.
Audit of the Group’s Annual Report comprises fees for auditing the statutory financial report of the Group and includes audit work in relation to compliance with section 404 of the US Sarbanes-Oxley Act.
Audit-related assurance services required by legislation to be provided by the auditors mainly comprises review of half-year reports.
Other assurance services comprise assurance in respect of the Group’s sustainability reporting, economic contribution reporting, and comfort letters.
Fees payable to the Group’s auditors for other services
No amounts were payable for other services in FY2021. In prior years, amounts for other services comprised tax compliance services (2020: US$0.269 million; 2019: US$0.013 million) and tax advisory services of (2020: US$0.131 million; 2019: US$ nil).