What additional findings must be communicated for listed clients according to ISA 260?

The requirement to communicate additional findings for listed clients as per ISA 260 includes key information that affects the auditor's relationship with the client and the integrity of the audit process. In this context, independence and ethical compliance is crucial because it directly relates to the auditor's ability to provide an independent and unbiased opinion on the financial statements.

Auditors must ensure that they disclose any factors that may impair their independence throughout the audit engagement, which is particularly important for listed clients that operate in a public marketplace where stakeholders rely heavily on transparent, reliable financial reporting. Compliance with ethical standards not only safeguards the integrity of the audit but also maintains public confidence in the financial reporting process.

The other choices do not align with the specific requirements outlined by ISA 260. For instance, sharing details of past auditor decisions is not pertinent to the current audit process and does not reflect ongoing compliance and independence. Significant financial discrepancies, while important, do not encompass the broader ethical considerations mentioned in ISA 260. Finally, information unrelated to audit performance is outside the scope of what must be communicated, as it does not pertain to the auditor's responsibilities or the financial statements being audited.