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.

Tell Us About Your Business

Contact OR&C Consultants at our office or you can tell us about your business.

  • 37 Norman Williams Street
    Off Awolowo Road
    South West Ikoyi, Lagos

  • +2348023013324


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