1. Commitment to Quality
At Sir Jonathan and Company LLP, audit quality is our highest priority. Our Quality Control Framework ensures that all engagements adhere to regulatory requirements, ethical standards, and client expectations while maintaining the highest level of professionalism, accuracy, and integrity.
2. Core Quality Elements
We define quality based on six key elements:

1. Leadership & Governance – Commitment to a strong quality-oriented culture.
2. Ethics & Independence – Strict adherence to professional codes of conduct.
3. Client & Engagement Acceptance – Evaluating engagements based on risks and capabilities.
4. Human Resources & Training – Recruiting, developing, and retaining competent professionals.
5. Engagement Performance & Compliance – Ensuring work meets professional and regulatory standards.
6. Monitoring & Continuous Improvement – Ongoing review of policies to enhance quality.

3. Regulatory Compliance & Professional Standards
Our firm strictly adheres to:

1. International Standards on Auditing (ISA)
2. International Financial Reporting Standards (IFRS)
3. International Public Sector Accounting Standards (IPSAS)
4. ICPAK & KRA Regulations
5. SASRA & State Department of Cooperatives Audit Requirements
6. Companies Act, 2015 & Accountants Act, 2008

4. Independence & Objectivity
To safeguard against threats such as self-interest, self-review, advocacy, familiarity, and intimidation, we ensure that:

1. All engagement team members maintain independence from entities they serve.
2. Integrity, objectivity, and professional skepticism are upheld in every engagement.
3. Ethical threats are identified and mitigated through professional safeguards.

5. Engagement Performance & Supervision
We ensure that engagements are:

1. Performed, supervised, and documented in compliance with professional standards.
2. Reviewed through a multi-tiered quality assurance process before completion.
3. Executed with due care and diligence, ensuring compliance with regulatory requirements.

6. Human Resource Management & Professional Development
To maintain a high level of competence, we:

1. Assign qualified professionals to each engagement based on risk and expertise.
2. Conduct annual evaluations to assess personnel capabilities and competencies.
3. Implement ongoing training programs to keep up with industry standards.
4. Perform background checks and regulatory reviews during the hiring process.

7. Client & Engagement Acceptance
Before accepting or continuing engagements, we:

1. Assess our ability to meet the engagement’s needs, ensuring we have the expertise and resources.
2. Evaluate the client’s integrity through background checks and regulatory compliance reviews.
3. Obtain necessary approvals through an internal acceptance and continuance review process.

8. Confidentiality & Data Security

1. Strict confidentiality policies ensure the protection of client information.
2. Secure IT infrastructure is used to prevent unauthorized data access.
3. Compliance with data protection laws is maintained in all engagements.

9. Monitoring & Continuous Improvement
To enhance service quality, we:

1. Assign quality control responsibilities to experienced professionals.
2. Conduct internal and external reviews of engagements to ensure compliance.
3. Regularly update quality control policies to align with global best practices.

10. Assurance of Excellence
At Sir Jonathan and Company LLP, quality is not just a requirement—it is the foundation of our practice. We continuously strive to deliver exceptional audit, tax, forensic, and financial consultancy services, ensuring compliance, accuracy, and trustworthiness