2019
2018
2017
£000
£000
£000
Audit fees
1,092
823
789
Non-audit fees
598
281
49
Total fees paid to auditor
1,690
1,104
838
Ratio of non-audit fees to audit fees
55%
34%
6%
external auditor .
transition of external auditor .
deloitte was appointed as intu ’ s external auditor for the 2019 audit following approval at the 2019 agm succeeding pwc .
although it is still early into deloitte ’ s tenure as intu ’ s external auditor i am pleased that the transition of the external audit process has gone well .
the audit committee has recommended that deloitte be reappointed as external auditor at the 2020 agm .
a key area of focus for the audit committee in 2019 was the effective transition of the external audit process from pwc to deloitte .
for this to be achieved a detailed transition plan was put in place between management and deloitte with the aim of familiarising deloitte with intu .
in addition to regular communication between the group finance team and deloitte the key areas of the transition plan included : .
— deloitte shadowing pwc through the 2018 audit and attending the november 2018 and february 2019 audit committee meetings .
— regular communication between management deloitte and pwc to agree and facilitate the handover process .
— deloitte ’ s review of pwc ’ s 2018 audit files .
— meetings with senior management across intu to familiarise deloitte with key business processes .
— site visits to shopping centres to see how the assets are operated as well as meeting with centre management and leasing teams .
— meetings with the group ’ s thirdparty valuers to understand the valuation process .
— detailed reviews of the group ’ s cash flow financing and covenant projections .
external auditor effectiveness .
the audit committee has assessed the effectiveness of the external auditor deloitte in line with the approach set out in the frc ’ s audit quality practice aid tailored to the fact that it is deloitte ’ s first year as intu ’ s external auditor .
in carrying out the evaluation for 2019 the audit committee has reviewed and challenged with the external auditor : .
— the 2019 audit plan presented by deloitte including the risks identified and its audit approach .
— the frc ’ s audit quality inspection review of deloitte .
— the output of the audit including reports to the audit committee and management .
— performance of the audit team at meetings .
the above was assessed through internal feedback direct meetings reviews of internal as well as independent reports .
following this review the audit committee has concluded that deloitte has been effective in its role as external auditor for the 2019 audit .
the audit committee will continue to review the effectiveness and independence of the external auditor each year .
non-audit services .
on 1 january 2017 the group implemented the frc ’ s ethical standard for auditors which imposes restrictions on certain non-audit services .
the frc ’ s revised ethical standard will become effective for the group from 15 march 2020 .
the majority of non-audit related services are prohibited and others require approval by the audit committee .
there is a statutory overall fee limit of 70 per cent of the average of audit fees charged in the past three years .
the audit committee has sole authority to approve contracts for non-audit services with the external auditor subject to observing certain guidelines .
in order to ensure that external auditor independence and objectivity is maintained the audit committee considers whether the proposed arrangements will maintain external auditor independence .
the external auditor must also satisfy the company that it is acting independently .
the table below summarises the fees paid to the external auditor over the last three years -with 2019 being attributable to deloitte and 2018 and 2017 attributable to pwc .
audit committee effectiveness .
as part of the board evaluation process the effectiveness of the audit committee was reviewed and this confirmed that the committee remained effective at meeting its objectives .
steve barber chairman of the audit committee 12 march 2020 .

Question: Who is intu's external auditor for the 2019 audit?
Answer: Deloitte

Question: What was the key focus of the Audit Committee in 2019?
Answer: the effective transition of the external audit process from PwC to Deloitte

Question: Which ethical standard will be used from 15 March 2020?
Answer: FRC’s Revised Ethical Standard

Question: What is the percentage change in the audit fees from 2018 to 2019?
Answer: 32.69

Question: What is the percentage of non-audit fees in the total fees paid to auditor in 2019?
Answer: 35.38

Question: What is the percentage change in the total fees paid to auditor from 2018 to 2019?
Answer: 53.08