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.