Audit committees should be forced to explain why they choose their auditor to take on non-audit work, PwC has said.

In its submission to the Auditing Practices Board’s review on non-audit services, the audit giant said there should be more disclosure around audit committees, their decisions and the principles behind those decisions .

The board's review of the rules around non-audit services could add restrictions preventing accountancy firms from taking on work from their audit clients.

instead, PwC believes there should be new disclosures which articulate the principles that audit committees apply in deciding whether the auditor should provide non-audit services.

The firm acknowledged some concern from a "minority of commentators" that undertaking some non-audit services undermines independence.

"We believes this is largely due to the lack of detailed information about the nature and volume of those services," the firm said in its submission.

Further reading: Rentokil defends right to make non-audit decisions