International Standards on Auditing (ISAs) Seminar-mandatory training

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

ISAs Seminar (Mandatory Training)
Theme: Enhancing Audit Quality Through International Standards on Auditing
Date: 28th -29th October 2026
Time: 9.00am-3.30pm
Delivery Mode: Virtual
(This is one of the mandatory trainings for Practicing Certificate consideration)

Overview

ISAs provide the internationally accepted framework within which high-quality audits are performed to enhance the credibility and reliability of financial statements. Considering the increasingly growing regulatory scrutiny, the dynamic nature of financial reporting requirements, and complex risk landscapes that businesses are facing, keeping up with the demands of ISAs is central for auditors in retaining their professional integrity, discharging due diligence, and providing assurance on which stakeholders should be able to rely.
This program will equip participants with foundational and practical knowledge of ISAs. The program will outline the way ISAs guide auditors on planning, conducting, and reporting on audits; compliance with ethical requirements; quality control; and risk management processes. The program will place emphasis on professional skepticism, auditor responsibilities, and evidence-gathering procedures, as well as emerging challenges like fraud detection, technological developments, and new requirements for financial reporting standards.
Participants will learn how to implement ISAs effectively in interactive sessions, case studies drawn from real-life experiences, and discussions led by experts. The seminar will also cover updates on recent developments and amendments to ISAs, enabling auditors to be updated on international best practices and trends worldwide. By attending this program, participants will enhance their audit competencies, improve decision-making, and make valuable contributions to the delivery of high-quality audits that strengthen public confidence in financial reporting.
Topics are as follows:
1. ISA 570 – Going Concern
• Risk assessment procedures
• Evaluating management’s assessment of going concern
• Evaluating management’s plan for future actions
• Transparency about going concern in the auditor’s report
2. Ethical requirements & Independence challenges
• Conflicts of interest in digital audit environments
• Independence considerations in providing non-assurance services
• Addressing management intimidating and advocacy threats
• Whistleblowing and auditor responsibility
3. ISA 240 – The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
• Scope of ISA 240
• Responsibilities of the auditor, management and those charged with governance
• Key concepts
• Relationship with other ISAs
4. ISA 220 – Quality Management for an Audit of Financial Statements
• Leadership responsibilities for managing and achieving quality on audits
• Firms system of quality management and role of engagement teams
• Relevant ethical requirements, including those related to independence
• Role and responsibilities of the engagement partner
• Consultation requirements
• Documentation requirements
5. International Standard on Quality Management (ISQM 1 & 2)
• Quality Objectives under ISQM1
• Engagement performance requirements
• Client acceptance and continuous procedures
• When an EQR is required
• Role and responsibilities of the EQR
6. Sustainability assurance & the auditors expanding role (Emerging global priority)
• ESG data reliability and auditing challenges
• Interaction between ISAs and ISSA 5000
• Greenwashing risks and auditor responsibility
• Assurance over climate-related disclosures (IFRS S1, S2)
• Independence considerations in sustainability advisory work
Target Audience

This workshop will be useful to all professional Accountants and those aspiring to join the profession

Continuous Professional Development Units (CPD Units):

Members of ICPAK and reciprocating professional bodies will be awarded 10 CPD Units upon successfully attending the session.

Cost:

Charges for the training will be Kes 10,000/= which will cover workshop fees, materials, and e-certificates of attendance.

Online Booking:

We call on Seminar participants to note that booking for is available only online at www.icpak.com/events and will close two hours before the training session.  Delegates are reminded to note that online booking for training sessions is mandatory.   This is available either online at www.icpak.com/events  or on the ICPAK Live – A smart phone-based application that is available from google store.

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 +254 719 074 100,  or via email  to marketing@icpak.com.

We encourage members to regularly visit our website https://www.icpak.com for updates.