Independent Review Engagements

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Guidelines on the Independent Review Process and providing accounting practitioners a practical approach to performing Independent Reviews. July 2020


By the end of this event the participant should:

  • Understand what an independent review is;
  • Understand how it differs from other types of engagements;
  • Understand how to calculate the Public Interest Score; 
  • Be able to perform an independent review engagement; and
  • Be able to establish a system of quality control for independent reviews.


In 2011, the Companies Act, No 71 of 2008 changed the landscape of regulation and compliance with respect to the auditing of companies.  The Act provided for Close Corporations, Schools, Trusts, Partnerships and Sole Proprietorships to perform a less onerous and voluntary assurance engagement called the independent review. 

The independent review engagement was also presented as an alternative for certain companies that previously had to be audited. Qualification for an independent review however requires them to satisfy certain criteria.

In this webinar we clarify exactly what an independent review engagement is, which companies are liable for one and who qualifies to perform one. 


The following pricing apply: 

  • Ad hoc: R475.00   
  • Subscription: Included for free in Accountant in Practice, Accountant in Practice plus Tax, Bookkeeper and QuickUpdate packages.


Study Unit 1

Independent review defined

Study Unit 2

Independent review compared to audits and compilations

Study Unit 3

Who regulates independent reviews?

Study Unit 4

Relevant international reporting standards

Study Unit 5

The Public Interest Score (PIS) threshold

Study Unit 6

How to calculate the Public Interest Score (PIS)

Study Unit 7

Accepting, performing and completing the engagement

Study Unit 8

Ensuring quality control in a review engagement

Study Unit 9

Who can perform an independent review?

Study Unit 10

The different levels of independent reviewers

Study Unit 11

How to become a licensed independent review practitioner


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date


Nestene Clausen CA(SA)

Nestene completed her (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Masters 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 successfully helped to establish a branch for Real Time Accounting in Tableview where her role was to evaluate, improve & implement a brand building & marketing strategy for the RTA brand. After this stint at RTA, Nestene started her own audit, tax & accounting practice which she has since grown into a reputable firm in the Tableview area with 60 clients and two staff members.


By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

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The only thing that interferes with my learning is my education. - Albert Einstein

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