Overview  

Independent review engagements are a vital assurance service for many entities that do not require a full audit but still need credibility and reliability in their financial reporting. However, confusion often arises regarding the distinction between audit and independent review engagements, the level of assurance provided, and the procedures required under applicable professional standards. 

This webinar highlights the importance of understanding the fundamental differences between audits and independent reviews, and of applying the correct procedures, professional judgement and reporting requirements to perform compliant, efficient and high-quality review engagements. Practitioners will gain clarity on the full engagement lifecycle — from acceptance and planning through to inquiry, analytical procedures, evaluation of evidence and reporting — ensuring that independent reviews are conducted effectively without over- or under-auditing. 

Join Nestene Botha CA(SA) on the 22 April 2026 from 10:00 am to 12:00 pm as she provides a practical and technically sound guide to mastering independent review engagements. She will unpack the engagement process step-by-step, clarify common misconceptions, and share practical techniques to improve efficiency while maintaining compliance and professional standards. 

Learning objectives  

Attending this webinar will equip you with the following skills: 

• Understand the key differences between audit and independent review engagements, including objectives, levels of assurance and procedures performed 

• Identify and apply the correct steps in conducting an independent review engagement from pre-engagement to reporting 

• Plan and perform appropriate inquiry and analytical procedures in accordance with applicable standards 

• Evaluate evidence obtained and formulate an appropriate independent review conclusion and report 

• Improve efficiency in performing review engagements while maintaining quality and compliance   

Content 

The webinar will cover the following topics:  

• Comparison between audit and independent review engagements 

• Objectives and level of assurance (reasonable vs limited assurance) 

• Nature and extent of procedures performed 

• Reporting differences and wording of conclusions 

• Regulatory and professional framework governing each engagement 

• Overview of the independent review engagement process 

• Engagement lifecycle and key phases 

• Roles and responsibilities of the practitioner 

• Pre-engagement procedures for independent reviews 

• Client acceptance and continuance considerations 

• Engagement letters and terms of engagement 

• Independence and ethical requirements 

• Planning an independent review engagement and information gathering 

• Understanding the entity and its environment 

• Identifying risk areas relevant to review engagements 

• Designing appropriate inquiry and analytical procedures 

• Inquiry procedures in independent review engagements 

• Structured inquiry techniques 

• Management representations and corroboration 

• Analytical procedures in independent review engagements 

• Ratio and trend analysis 

• Identifying unusual fluctuations and inconsistencies 

• Concluding and reporting on an independent review engagement 

• Evaluating sufficiency and appropriateness of evidence 

• Forming a conclusion 

• Drafting the independent review report 

• Efficiency and effectiveness in performing independent reviews 

• Avoiding over-auditing 

• Documentation best practices 

• Practical time-saving techniques 

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

About the presenter   

Nestene Botha CA(SA)  

Nestene Botha completed her B.Com (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Master's Degree in Chartered Accountancy. She then registered with SAICA as a Chartered Accountant in 2015.   

Nestene has lectured on the audit programme at the University of Cape Town. She started her own audit, tax & accounting practice which she has since grown into a reputable firm in the Table View area with 60 clients and two staff members. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Management accountants. 

• Accounting officers. 

• Independent reviewers. 

• Registered auditors. 

• Compilers. 

Price 

• R 450.00 - Online admission - Individual. 

• Group Price 1 - From R337 per person (up to 5 users)  

• Group Price 2 - From R260 per person (up to 10 users)  

• Group Price 3 - From R224 per person (over 11 users) 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.   

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.   

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.   

Contact us 

Have any questions or need any assistance? Contact us today!    

• Online chat through our website.    

• WhatsApp: Start chatting (+27635026114)    

• Phone: 010 593 0466    

• E-mail: ticket@accountingacademy.co.za