Independent Review



Independent Review


At CFO360 we will advise you of the specific requirements of the companies act and will walk you through the process of an Independent Review or otherwise as required or advised.


Independent Reviews are not full assurance engagements but rather limited assurance engagements.  In this engagement the procedures being performed will consist mostly of enquiry and analytical procedures to arrive at an opinion. The majority of companies that require independent reviews are those that are just below the audit requirement.  An independent review can, however, be required amongst others, in the following instances:

  • A company with a Public Interest Score of at least 100 where the financial statements are not independently compiled
  • A company with a Public Interest Score of less than 100 but not all beneficial owners are not directors

Various stakeholders can require an entity to be Audited or obtain an Independent Review for various reasons other than those reasons listed above.


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