Independent Reviews: Reporting and Finalisation

The work is not finished until the report is right. This session explains how to properly finalise an independent review and issue a correct, defensible review report.

2 CPD units 17 February 2026 1 presenter

What will set you apart

By completing this course you will gain the following competencies

What must be completed before finalising an independent review
How review findings affect the final conclusion
The structure and key elements of an independent review report
How to deal with misstatements and unresolved issues
When and how to modify a review conclusion
Documentation requirements at the reporting stage
Common reporting mistakes and how to avoid them

Event breakdown

Final review procedures before reporting
Evaluating review findings
Assessing misstatements and adjustments
Forming the review conclusion
Structure of the independent review report
Modified conclusions and when they apply
Reporting responsibilities and wording
Final documentation and file completion
Common reporting errors and risk

Category: Assurance & reportingType: CPD CourseCPD category: Independent Review

Description

Finalising an independent review is more than ticking boxes and issuing a report. This session focuses on the final stages of the independent review process, with specific attention to reporting and conclusion. Delegates will learn how to evaluate review findings, assess misstatements, and decide whether the conclusion should be modified. The session explains the structure and wording of the independent review report in clear, practical terms, aligned with professional standards. It also highlights common errors that lead to regulatory findings or professional risk. Designed for practitioners performing independent reviews, this session helps ensure that the work performed is properly reflected in the final report. By the end of the session, delegates will be able to finalise independent reviews with confidence and clarity.

Presenters

Eszter Rapanos — Eszter Rapanos is a Chartered Accountant (SA) with extensive experience in auditing, quality assurance and the public sector. She began her career at the Auditor-General South Africa and has worked on projects involving organisations such as the European Union, World Bank, GIZ and KfW. She has also held senior roles in audit, training and quality control within accounting firms. At CIBA, Eszter leads quality assurance and public sector initiatives, drawing on her strong technical, regulatory and professional experience.

You will earn a certificate

On successful completion you will receive a certificate for 2 CPD units in Independent Review.

Requirements

Laptop, desktop, or mobile device with internet access
Microsoft Edge, Google Chrome, Safari, or Firefox browser