Not even death stopped some Commonwealth Bank customers being hit with fees for financial advice they did not receive, the banking royal commission has heard.

The commission has been told advisers at a CBA financial planning business continued to charge fees to customers they knew had died, including one instance where fees were charged for more than a decade.

Counsel assisting the inquiry, Michael Hodge QC, outlined several instances of advisers working for CBA subsidiary Count Financial billing customers for ongoing service after their deaths.

CBA executive Marianne Perkovic returned to the witness stand for a second day, after yesterday coming under fire for failing to answer questions.

A 2015 Count Financial compliance and risk report found one adviser was aware a client had died in 2007 but continued to charge fees.

Sorry, this video has expired On Wednesday CBA manager Marianne Perkovic was warned about obfuscation

The report said the deceased man's wife was contacted in 2013 but the fees continued.

The document recommended the adviser be given a "formal warning".

Mr Hodge outlined how a different adviser continued to charge a customer who had died more than 10 years earlier:

"Adviser provided advice to a client in 2003 who passed away in January 2004. "Adviser is aware the client is dead but the adviser services fee continues to be charged. "When asked he said he didn't know what to do and had tried to contact the public trustee and had not heard back. "Depending on outcome, possible warning to adviser."

Another adviser was found to be providing "no advice to any client" but continued to receive fees for ongoing service.

Manager defends delay in notifying regulator

The evidence about Count Financial is far from the only instance of fees for no service at the Commonwealth Bank.

Yesterday, the royal commission heard CBA would be the "gold medallist" among the financial institutions, after having to refund more than $100 million for fees charged for no service.

This morning Ms Perkovic continued her attempts to defend the bank's decision to only notify the corporate regulator of the issue in 2014, despite evidence of customer complaints as early as 2008.

"Notwithstanding these complaints, Commonwealth Financial Planning Limited didn't realise that it had a problem with charging fees for no service until it gave a breach notice in 2014?" Mr Hodge asked.

Ms Perkovic attempted to deflect the question with an apology but was forced to concede the business was aware of the issue earlier.

"We knew there were isolated complaints but not systemic to the nature until 2014," she said.

Last week CBA accepted an enforceable undertaking from ASIC for fees charged to more than 31,000 financial advice customers who did not receive an annual review.