Independence
Independence and reliance
Our value to a lawyer, accountant, investor or board depends on being independent in fact and in appearance. These are the rules that keep the work independent.
We do not build the systems we assess
We do not develop, resell or operate the software we are asked to review. Our income does not depend on selling a product or a build. That separation is what makes an independent view possible.
We check for conflicts before we accept a matter
We run a conflicts check before taking on an engagement. Where a relationship would compromise an independent view, we decline the matter or set out the limitation in writing.
We do not remediate work we assure
When we act in an assurance role, we do not then sell the remediation work for the issues we identify. Advisory leadership and independent assurance are kept as separate engagements.
We define who may rely on the report
Each report is addressed to a named client for a stated purpose. We do not accept reliance by unidentified third parties. Reliance for a different purpose is agreed in writing.
We trace findings to the evidence
Every finding is traced to the records we reviewed. Where evidence must be preserved for a dispute, we handle it so its integrity can be shown later.
Scope limitation
Discuss a matter
If independence matters to your decision, outline the matter and we will confirm scope and check for conflicts before we act.