This section of the IESBA Code of Ethics discusses threats to independence for professional accountants providing assurance services. It states that assuming management responsibilities or preparing subject matter information creates self-review threats. Contingent fees for assurance engagements also create unacceptable self-interest threats. However, for contingent fees for nonassurance services, the firm must evaluate the significance of any threats based on factors such as the fee basis and whether an authority determines the outcome. Safeguards may need to be applied to eliminate or reduce threats to an acceptable level.