Independent Review Engagements Course


Start Date: 7 May 2024

Lecturer: TBA

The aim of the Course in Independent Review Engagements is to develop knowledge, understanding and application of the review engagement standard (ISRE 2400), the international standard on quality control (ISQC1) and the concepts and principles which underpin them.

Overview

The Course in Independent Review Engagements is flexible to your timetable, enabling you to fit your studies around your work and social commitments, and can be completed in a period of 4 months.

The prerequisite knowledge for the Course in Independent Review Engagements is a relevant degree and two years’ experience in preparing working papers and issuing reports on financial statements.

This is an assessed course, which includes a multiple-choice examination

IMPORTANT: Obtaining the Course in Independent Review Engagements does not entitle you to perform independent review engagements. The independent review may only be performed by a person that is a member of a recognised professional body and who is qualified as an accounting officer. Professional bodies may also require such a person to obtain an additional course before issuing them with a license to perform the independent review. The Course in Independent Review Engagements is recognised by a number of professional bodies for this purpose. Please ensure that your professional body accredits the Course in Independent Review Engagements before registering for the course. Accreditation is afforded in terms of an RPL policy.

Admission requirements
You need to be a member of a recognised professional body who is qualified as an accounting officer.

Who should attend?

Any person that is a member of a recognised professional body and who is qualified as an accounting officer.

This program aims to equip trainees, accountants and auditors with the practical knowledge of independent review engagements.

Course delivery

The course is delivered through the SA Accounting Academy online learning platform. The programme is divided into study units. In this way you can maintain a work-life balance whilst studying and improving your professional skills.

Language

Study material, tutorials and engagement will be English.

Assessment

You must pass the multiple-choice assessment - which is online. The pass mark is 80 per cent. Once you have passed the assessment you will receive a certificate of completion.

Registration

The course is open enrolment.

Curriculum

  • Introduction: Public Interest (PI) Score explained and PI calculator
  • Study unit 1: Quality control (ISQC1) and Acceptance procedures (ISRE2400)
  • Study unit 2: Inquiries and Analytical procedures
  • Study unit 3: Finalising the review and Study Reports

IMPORTANT: Obtaining the Course in Independent Review Engagements does not entitle you to perform independent review engagements. The independent review may only be performed by a person that is a member of a recognised professional body and who is qualified as an accounting officer.

Professional bodies may also require such a person to obtain a course like this one before allowing them to perform the independent review.

The Course in Independent Review Engagements is recognised by a number of professional bodies for this purpose. Please ensure that your professional body recognises this Course in Independent Review Engagements before registering for the course.

The Southern African Institute for Business Accountants (SAIBA) has a Practising Licence in Independent Review Engagements to find out more click here.


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