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.

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.