Performing Independent Reviews 2021

Available from

13 September, 2021



Course Category:


To discuss independent reviews wrt what an IR is, business entities that are liable for an IR. September 2021

R 575 VAT Incl.

Product Information


By the end of this webinar the participant should:

  • Understand what an independent review is;
  • Understand how to calculate the Public Interest Score;
  • Understand how to perform an independent review engagement;
  • Understand how to establish a system of quality control for independent reviews; and 
  • Be able to report on an independent review engagement. 


An independent review engagement is less onerous to an audit. It is a voluntary assurance engagement that is opted for by entities that are not required to have a full audit by law.  The Companies Act, No. 71 of 2008 provides for close corporations, schools, trusts, partnerships and sole proprietorships to perform this type of engagement.  

So what is an independent review engagement? What criteria is used to determine whether a business entity qualifies for one or not? Lastly, who is qualified to perform an independent review? 

During this webinar we answer all these questions and go into a detailed discussion on the independent review engagement. 


  • Adhoc – R575
  • Subscription Package – Accountant in Practice, Accountant in Practice plus Tax, Bookkeeper


Study Unit 1

What is an independent review engagement? 

Study unit 2

Independent review compared to audits and compilations.  

Study unit 3

Who regulates independent reviews?  

Study unit 4

The Public Interest Score (PIS) threshold and how to calculate it.  

Study unit 5

Accepting, performing, and completing the engagement.  

Study unit 6

Reportable irregularity i.r.o. regulation 29 of the Companies Act. 

Study unit 7

Professional skepticism and professional judgment within the review engagement. 

Study unit 8

Documentation requirements. 

Study unit 9

Ethical requirements. 

Study unit 10

Fraud and non-compliance with laws and regulations  

Study unit 11

Subsequent events.  

Study unit 12

The going concern conclusion. 

Study unit 13

Ensuring quality control in a review engagement.  

Study unit 14

Who can perform an independent review?  

Study unit 15

The different levels of independent reviewers.   

Study unit 16

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 Botha

Nestene completed her (Hons) at North West University in 2012. In 2014 she completed her professional articles and her Masters Degree in Chartered Accountancy. 

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 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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