What We Do — Assurance

Independent Assurance

Credible, cost-effective assurance — limited assurance reviews under ISRE 2400, and precisely scoped agreed-upon procedures under ISRS 4400.

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Independent Reviews

Limited assurance on your annual financial statements — performed in accordance with ISRE 2400 and the requirements of the Companies Act, 2008.

Many South African companies are not required to be audited, but are required by the Companies Act and its Regulations to have their annual financial statements independently reviewed. Our independent review service delivers credible, cost-effective assurance that satisfies statutory requirements and gives funders, shareholders, and other stakeholders confidence in your numbers.

Engagement Scoping & Public Interest Score

We assess your company's Public Interest Score and the composition of its shareholding to confirm whether an independent review is required — and who may perform it — under Regulations 28 and 29 of the Companies Act.

Enquiry & Analytical Procedures

In line with ISRE 2400 (Revised), we perform structured enquiries of management and targeted analytical procedures over the financial statements — identifying areas where material misstatement may arise and following up until we are satisfied.

Review Conclusion & Reporting

We conclude on whether anything has come to our attention that causes us to believe the financial statements are not prepared, in all material respects, in accordance with the applicable reporting framework — and issue a formal independent review report.

Who This Is For

Companies whose Public Interest Score requires an independent review rather than an audit, owner-managed businesses seeking credible assurance without full audit cost, and businesses whose funders, landlords, or franchisors request reviewed financial statements.

What You Receive
  • Independent review report (ISRE 2400)
  • Reviewed annual financial statements
  • Public Interest Score computation
  • Schedule of proposed adjustments
  • Management letter with key observations
Independent Assurance · Trusted Findings
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Agreed-Upon Procedures

Precisely scoped, factual verification work performed in accordance with ISRS 4400 — you define what needs checking, we report exactly what we found.

Sometimes you don't need a full audit or review — you need specific procedures performed on specific information, with the results reported factually. Our agreed-upon procedures engagements give lenders, regulators, franchisors, and management exactly the verification they need, with no more scope (or cost) than necessary.

Procedure Design with Stakeholders

We work with you and the intended users of the report to define the exact procedures to be performed — which balances, transactions, calculations, or compliance conditions will be tested, and how.

Execution & Evidence Gathering

We perform the agreed procedures with full documentation of the evidence examined — recalculations, confirmations, inspections, and comparisons — in accordance with ISRS 4400 (Revised).

Report of Factual Findings

We issue a report setting out each procedure performed and the factual findings, including any exceptions identified — enabling the users of the report to draw their own conclusions.

Who This Is For

Businesses needing turnover certificates for landlords or franchisors, lenders requiring covenant compliance verification, grant and incentive spend verification, royalty and licence fee confirmations, and buyers or sellers needing targeted due diligence support.

What You Receive
  • Engagement letter with agreed procedures
  • Report of factual findings (ISRS 4400)
  • Exceptions schedule
  • Supporting evidence summary
  • Rapid turnaround on defined scopes

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Let's Discuss Your Assurance Needs

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