Course Recording

ISRE 2400 – Performing an Independent Review

Recording Link
Firm/Group/Company - R2185.00 (VAT Incl.)
Individuals - R885.50 (VAT Incl.)
Recording Link
Price (MLU Subscriber):
Firm/Group/Company - R1644.50 (VAT Incl.)
Individuals - R667.00 (VAT Incl.)
Presenter: Ms Yvonne Rossouw
CPD Hours: Attending the course and successfully completing the post-assessment, will grant you 3 hour/s verifiable CPD, recognised by the various professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the CPD certificate will only be issued once the post-assessment has been completed.
Platform: Web Based (Online)
Course Facilitator: Yvonne Rossouw
T:  0118861395
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On 1 May 2011 the new Companies Act 2008 (Act) introduced the concept of an Independent Review as an alternative form of external independent assurance of financial statements. Private companies in South Africa are able to replace the annual audit with an Independent Review. But what exactly is an Independent Review and what are the procedures that must be performed by a practitioner during the independent review? How are these procedures different from audit procedures? The purpose of this webinar is to provide delegates with a theoretical background of ISRE 2400.

The following will be covered during this session: • Companies Act requirements o Who can perform an Independent Review o When can you perform an independent review o Should you report to CIPC on any matters • Accepting the engagement and what to consider • The calculation of materiality • Analytical procedures and inquiries to obtain an understanding of the client • When is something “Likely to be misstated” • Procedures to be performed during a review engagement • Finalising the engagement • Reporting requirements

This series will benefit any and all professional accountants, chartered accountants, auditors and employees who perform independent reviews.