forum of firms

OR&C CONSULTANTS is a member of SFAI and a member of the Forum of Firms.

SFAI has committed to practice with a consistent application of high-quality audit practices worldwide, and to meet the Forum’s membership obligations as detailed in the FOF Constitution. 

 
The Forum’s membership obligations require that the 27 firms presently within that Forum: 
 
Maintain quality control standards in accordance with the International Standard on Quality Control (ISQC 1) issued by the IAASB, in addition to relevant national quality control standards; 
 
Conduct, to the extent not prohibited by national regulation, regular globally coordinated internal quality assurance reviews; 
 
Have policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing (ISAs) issued by the IAASB; 
 
Have policies and methodologies that conform to the IESBA Code of Ethics for Professional Accountants and national codes of ethics; and 
 
Agree to submit to the Secretary of the Forum an annual report, in an approved format, indicating that it meets the membership obligations set forth above.

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  • Adebowale House (3rd Floor)
    150 Ikorodu Road, Onipanu
    Lagos

  • +234 (1) 4539813

  • +234 8023013324
    +234 8023013324
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  • info@orandcconsultants.com
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