The need of focusing the questionnaire upon the auditor-client relationship was revealed taking into consideration the fact that the relationship between auditor-client is of high significance and was cited by CFOs as one of the most critical interpersonal factors affecting the negotiation. The auditor-client relation is where the economic and legal domains meet and interact, determining together the way interactions unfold. The audit contract not only defines the object, length, price and conditions of the audit mission through its binding legal power towards the parties, but also determines the rights and obligations for both the auditor and the client. The aim of this paper was to analyze the role of professional bodies and to present the UK perspective about the new outcomes of the auditing market and regulatory area related to auditor client relationship. The results indicate that the big proportion of NAS generated incomes serves as a red flag for the risk of having this influence the independence of the auditors as the audit companies become more and more commercialistic and alternative services orientated.