Providing access to working papers

Price:
R310.50 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Yvonne Rossouw
Duration:
75 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


The current climate of the accounting profession is such that auditors and accountants might experience higher requests for access to files and working papers. Whether for inspection purposes, legal purposes or law suits.

Due to this it is imperative that professional accountants and auditors are aware of their rights and responsibilities in these situations. Are you allowed to refuse access and what steps should you take to protect yourself as well as your client?

This lesson will focus specifically on the instances when information may be required from the professional accountant and what their obligation is in terms of Laws, regulations and the code of conduct.