Independence for Auditors and Accountants
The importance of independence and objectivity for the auditing and accounting profession is emphasized by all the respective regulatory bodies, as well as in legislation that governs these individuals and how they are expected to perform their duties
E-filing
As per request, this session serves as an information session on select functionalities on eFiling
Independence for Auditors and Accountants
The course will address the following:
Independence requirements from the Companies Act:
o Section 90 to 93: Auditors’ independence, rotation, rights and restrictions
Independence requirements from the Professional Code of Conduct (based on the IRBA Code, which is aligned with the SAICA and IESBA Code):
o Fees and compensation
o Gifts and hospitality
o Financial interests and conflicts of interest
o Familiarity threats and long association
o Non-assurance services that may impair independence
o The period over which independence is required and the response to a breach of independence
E-Filing
The course will address the following:
Merging profiles on eFiling
Loading banking details successfully
Amending user rights to perform functionalities
Q&A session for additional queries
