• ep-100-technical-articles

Auditor Independence In A Group Audit (Part 2)

ISCA’s Code of Professional Conduct and Ethics (EP 100 or the Code) revised on 30 August 2023 contains a new Section 405 which holistically addresses independence considerations in a group audit.

Part 1 of the article, published in CA Lab Week 3, set out the independence considerations for the group auditor and its network firms and the new considerations for component auditors outside the group auditor’s network.

Practically, what are the implications for a group auditor and its network firms, as well as a component auditor outside the group auditor’s network?

Please click here for full publication.