Attending the course and successfully completing the post-assessment, will grant you
2 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, SAIT, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
In a time when the independence of the auditor is being questioned, it is important to ensure that we comply with the independence requirements contained within the relevant legislation and codes. When a lack of independence is cited as the main root cause for audit failures, it is imperative that we apply professional scepticism and accurately assess if we are indeed independent.
Join us in this session as we discuss and consider the requirements of the IRBA code of conduct, as well as the Companies Act and the international standards on auditing as they pertain to independence.
Long Association in terms of the code
Partner rotation – Code vs Companies Act section 92
MAFR
