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Who qualifies to do an independent review of financial statements?

FAQ
Industry
Who Qualifies To Do An Independent Review
Author
The Property Practitioners Regulatory Authority (PPRA)
The Property Practitioners Regulatory Authority (PPRA) primary mandate includes, among others, regulating the affairs of all property practitioners; allowing for transformation in the property sector and to ensure consumer protection against undesirable practices and conduct of property practitioners.

1. A Registered Auditor, if the business property practitioner does not have a trust account exemption letter; or

2. A Registered Auditor or Chartered Accountant, if the business property practitioner is a company with a trust account exemption letter and its Public Interest Score (PIS) is 100 or above; or

3. A Registered Auditor, Chartered Accountant or any person qualified to be an accounting officer of a close corporation, if the business property practitioner has a trust account exemption letter and is a company with PIS of below 100 or is not a company

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Industry FAQ Guide
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