SAIBA in collaboration with The South African Centre for Independent Review (SACIR) has created this site to provide practitioners with access to independent review working papers. 

The site provides a collection of resource material that will assist with performing review engagements. It is a supplement to the handbook "Principles and Practices of Independent Review Engagements" as published by the SA Tax and Accounting Academy (Pty) Ltd. 

The handbook my be ordered here


Navigate the site by clicking on the titles in the menu bar to the left of the screen. Each title provides access to a brief discussion of the different elements in a review engagement and explains how the working papers should be used. Working papers are also available under each title discussion.

A number of working papers are available under the link Filing cabinet. The example working papers should be used as a guide through a review engagement. However you will need to adapt them to your particular circumstances and to ensure that they comply with and regulatory and other requirements. 

In addition to the example working papers and guidance, the site also provides access to a comprehensive quality control manual for independent review practitioners. A successful independent reviewer will have to show compliance to the:
  • Requirements of the Companies Act, 2008 
  • IFAC Code of Ethics
  • IFAC quality control standard, ISQC1
  • IFAC review engagement standard, ISRE 2400
  • Practice review requirements of a professional body
We hope that the example working papers and quality control guide as provided by us will assist you in meeting your obligations.

The site will be regularly updated and is a free service available to SAIBA members only.

For more information please send an email to admin@sacir.org or saiba@saiba.org.za

For technical queries contact technical@saiba.org.za

To order your copy of the book please send an email to admin@accountingacademy.co.za

Nicolaas van Wyk