Accountants, Accounting Officers, and Independent Reviewers prepare working papers when they perform a compilation, agreed-upon-procedure, or review engagement.  

These engagements are either required by a statute or the engagements can also be performed as a voluntary engagement for smaller Companies, Close Corporations, Trusts, Schools, Partnerships and Sole Proprietors.  

Join Jako Liebenberg CA(SA), as he provides an overview and practical application of the framework and standards applicable to each engagement type: 

• ISRS 4410 for assisting clients to prepare financial statements (compilation) 

• ISRS 4400 for issuing an accounting officer report on the financial statements (agreed-upon-procedure). 

• ISRE 2400 for issuing an independent review report for qualifying companies or review report for other entities.