Operating Standard & Quality Systems
Under the firm’s policies, procedures, and applicable professional codes, services are provided in accordance with the relevant legislation and regulatory requirements governing the firm, and in compliance with International Standards on Auditing (ISA), International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), and other auditing and accounting standards adopted and promulgated by the Institute of Chartered Accountants of Trinidad and Tobago (ICATT) and the Association of Chartered Certified Accountants (ACCA), where applicable.
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These professional standards are supplemented by established best practices and are applied within a framework that is continuously reviewed and updated to reflect developments in professional, regulatory, and business environments.
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The firm has adopted the International Standards on Quality Management, including ISQM 1 and ISQM 2, which establish a robust system of quality management covering governance, engagement performance, ethical requirements, risk assessment, monitoring, and remediation.
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Our operating structure incorporates multiple levels of review and quality control designed to ensure that engagements are performed in accordance with prescribed standards, professional judgment is appropriately applied, and work quality consistently meets or exceeds client and stakeholder expectations.
