Professional Excellence

Quality Management

Quality is built into how we accept, plan, perform, review and complete our professional engagements.

At Sir Jonathan and Company LLP, quality is built into how we accept, plan, perform, review and complete our professional engagements. Our approach is risk-based and designed to promote independence, competence, professional judgement, appropriate supervision and compliance with applicable professional, regulatory and engagement requirements across the jurisdictions in which we operate.

Our SJC Audit Quality Control Manual and System of Quality Management provide the framework for maintaining consistent quality across our engagements. For audit and assurance engagements, our approach is aligned with ISQM 1, ISQM 2 and ISA 220 (Revised), as applicable.

Request a Copy

Clients and prospective clients may request a copy or relevant extract of our SJC Audit Quality Control Manual and System of Quality Management for professional due diligence and engagement requirements.

Our Approach

Our Quality Management Framework

Our quality management system is built around clear responsibilities, risk assessment, professional standards, effective review and continuous improvement.

01

Leadership & Accountability

Firm leadership is responsible for maintaining a culture of quality, ethics and professional accountability.

02

Risk & Engagement Acceptance

We assess client integrity, engagement risks, independence, competence and resources before accepting or continuing an engagement.

03

Independence & Ethics

We identify and address independence, conflict-of-interest and ethical threats and maintain professional objectivity and confidentiality.

04

Engagement Performance & Review

Engagements are appropriately planned, supervised, documented and reviewed, with consultation and engagement quality review where required.

05

Professional Competence

We assign suitably qualified personnel and support continuing professional development and technical training.

06

Monitoring & Remediation

We monitor the effectiveness of our quality management processes, address identified deficiencies and implement improvements.

Audit, NGO & Donor Engagements

Our audit and assurance work emphasises professional scepticism, appropriate audit evidence, sound documentation, supervision and review, and clear communication with management and those charged with governance.

NGO & Donor-Funded Engagements

For NGO, donor-funded and grant-funded engagements, we consider applicable funding agreements, donor requirements, approved budgets, procurement, expenditure, payroll, assets, inventory, internal controls, partner arrangements and reporting obligations.

Procedures are tailored to the specific terms and requirements of each engagement and the applicable requirements in the relevant country or jurisdiction.

Professional Framework

Applicable Standards

Depending on the engagement and jurisdiction, our work is guided by applicable professional, regulatory and engagement-specific requirements.

ISA
ISQM 1
ISQM 2
ISA 220 (Revised)
IFRS
IPSAS
Professional Requirements
Applicable Laws & Regulations
Donor Requirements
Sector-Specific Requirements

Confidentiality & Data Protection

We protect client, donor, employee and organisational information through appropriate confidentiality, access-control, record-management and data-protection procedures.

Professional Responsibility

Our quality management approach supports consistent professional judgement, appropriate documentation, effective supervision and compliance throughout the engagement lifecycle.

External Quality Oversight

ICPAK Quality Assurance Reviews

As an ICPAK-licensed audit practice, the firm and its partners are subject to applicable ICPAK quality assurance and practice review requirements. Our quality management framework is also designed to support compliance with the professional and regulatory requirements applicable to engagements undertaken in other jurisdictions.

Findings from monitoring and external reviews are used to strengthen our quality management system and professional practice.

Our Commitment

We aim to deliver professional work that is independent, evidence-based, properly reviewed, compliant and fit for its intended purpose—providing confidence to clients, management, boards, donors and regulators.

Need Our Quality Management Manual?

Clients and prospective clients may request our Quality Management Manual or relevant extracts for professional due diligence and engagement requirements.

Request Our Quality Management Manual →