The Independent Reviewer: Owning Your Responsibilities Under ISRE 2400

Independent reviews are not just a quick sign-off. Under ISRE 2400, practitioners carry real responsibilities that go far beyond ticking boxes. You are the referee who ensures the game is fair, the professional who applies scepticism when numbers do not add up, and the communicator who helps clients understand the value of limited assurance. When you own your role, you protect the public, elevate your practice, and strengthen the credibility of financial reporting.