International Standard on Assurance Engagements- ISAE 3000 (Revised) webinar

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

International Standard on Assurance Engagements- ISAE 3000 (Revised)
DATE: 10th February 2026
TIME: 4:00pm–6:00pm
Mode Of Delivery: Virtual

Overview

As the demand for assurance in areas such as sustainability reporting, internal control evaluations, compliance reviews, information systems, and risk management continues to grow, ISAE 3000 (Revised) has become an increasingly critical standard in both practice and industry. It provides the foundational principles and procedures for assurance engagements that do not involve audits or reviews of historical financial information, making it essential for practitioners seeking to meet evolving stakeholder expectations in an environment of heightened transparency and accountability.

The webinar is intended to help members deepen their understanding of the Standard’s core requirements, including ethical considerations, quality management, risk assessment, evidence gathering, documentation, and assurance reporting. As Kenya and the broader global profession move toward expanded assurance especially in sustainability (including IFRS S1 and S2 assurance), ESG disclosures, donor-funded projects, regulatory compliance engagements, and assurance over internal processes, ISAE 3000 (Revised) is increasingly becoming the benchmark for credibility in non-financial assurance work.

Through this session, ICPAK will provide participants with a practitioner-focused exploration of the Standard. The webinar will explain the distinctions between limited and reasonable assurance, clarify the practical implications of the revised quality management requirements, and demonstrate how ISAE 3000 (Revised) interacts with subject-matter specific standards such as ISSA 5000 (Greenhouse Gas Statements), ISAE 3420 (Assurance on Pro Forma Information), and the emerging sustainability assurance frameworks. Case examples will illustrate how the Standard applies in real practice scenarios, including engagements common in Kenya such as fund accountability statements, performance audits, procurement compliance, and sustainability reporting assurance.

Participants will gain a clear understanding of how to plan, perform, and report on an ISAE 3000 (Revised) engagement while maintaining professional skepticism, complying with ethical requirements, and ensuring robust documentation. The session will also highlight common pitfalls encountered by practitioners, including issues related to obtaining suitable criteria, identifying risks of misstatement in non-financial information, agreeing the scope of work, and managing client expectations regarding the level of assurance provided.

Overall, this webinar aligns with ICPAK’s commitment to advancing professional excellence and supporting its members as the scope of the assurance profession expands. By strengthening understanding of ISAE 3000 (Revised), the Institute will contribute to improved quality, consistency, and credibility in Kenya’s non-financial assurance landscape, positioning members to seize emerging opportunities in sustainability, governance, compliance, and risk assurance.

Target Audience

This webinar will be useful to all professional Accountants.

 Continuous Professional Development Units (CPD UNITS):

Members of ICPAK and reciprocating professional bodies will be awarded 2 Structured CPD Units upon successfully completion of the webinar.

Financial Commitment

The webinar charges are Kshs. 1,000. Charges will cater for online video access fees, learning materials, and e-certificates of attendance.

Online Booking

Registration: Delegates are reminded to note that online booking for the workshop is mandatory on https://www.icpak.com/event-registration/Online Booking

We call on interested participants to note that booking for the event is available online at www.icpak.com  and will close two hours before the training session.

National Industrial Training Authority (NITA) Reimbursement

The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)

Further requests can be channeled to us via telephone calls on +254 719 074 000, (+254) 733 856262 or via email to marketing@icpak.com