Independent reviews do not start with analytical procedures or management enquiries. They begin with one critical decision: whether to accept or continue with a client. ISRE 2400 requires practitioners to ensure that preconditions are in place, management understands its responsibilities, and independence is safeguarded. Accepting the wrong client exposes the reviewer to unnecessary risk, while a careful acceptance and continuation process protects both the practitioner and the credibility of the profession. For CIBA members, this step is more than compliance, it is the hallmark of professional excellence.

Are you too trusting with your numbers?
Professional skepticism isn’t just for auditors, it’s a critical skill every accountant needs. Whether you’re preparing reports, reviewing documents, or advising clients, asking the right questions can protect your reputation and uncover risks before they become problems. This article breaks down what skepticism really means, how to use it daily, and why it’s becoming non-negotiable in the profession.

Many Independent Reviews unravel long before the first analytical procedure is performed. The real trouble often starts with poor client take-on, vague engagement terms, and overlooked ethical concerns. When practitioners rush through pre-engagement checks or ignore their instincts, they risk compromising the entire engagement. This article outlines how to apply ISRE 2400 (Revised) with clarity and caution, helping you make informed decisions from the outset and avoid unnecessary professional exposure.