Using an engagement quality reviewer from outside

How a small firm or sole practitioner can use an engagement quality reviewer from outside the firm, and the arrangements to put in place first.

By Achekam · 11 October 2026 · 4 min read · For Accountants & audit firms in South Africa, Nigeria, Kenya

A sole practitioner audits a handful of companies, one of which has just restated its prior-year figures. Under the practice's quality policy, that audit now needs an engagement quality review. There is no second partner in the practice to perform it. The question is not whether a review is needed, but who can do it.

Smaller firms in South Africa, Nigeria and Kenya meet this situation often. The standards allow an answer, and it is an outside reviewer. Making that work in practice takes some arranging: the right person, a written agreement, controlled access to the file, and a timetable that leaves the reviewer enough time.

The standard allows a reviewer from outside

ISQM 2, Engagement Quality Reviews, deals with the appointment and eligibility of the engagement quality reviewer. It applies to all engagements for which an engagement quality review is required under ISQM 1.

ACCA's article on ISQM 2 explains that the reviewer cannot be a member of the audit engagement team, so that they stay objective and independent of the audit, and that the reviewer may be a member of the audit firm or external to it.

When is a review needed in the first place? ACCA explains that ISQM 1 requires one on audits of listed companies, on audits and other engagements where law or regulation requires it, and on audits or other engagements where the firm decides a review is an appropriate response to quality risks. Its examples of the last category include complex or high-judgement audits, audits with significant issues such as a material restatement, and engagements the firm has no prior experience of. The article notes that the IAASB's 2026 Handbook page records narrow scope amendments, linked to the IESBA Code's revised definitions of listed and public interest entities, that become effective in December 2026; check the amended scope before relying on the "listed companies" wording.

Choosing the right person

An outside reviewer must meet the same eligibility expectations as an internal one. Before approaching anyone, consider:

• Competence. Experience with similar entities, the relevant framework and the specific issue that triggered the review.
• Objectivity. No involvement with the client, its management or the engagement, and no relationship with the practitioner that would make a frank review difficult.
• Authority and standing. Someone whose views the engagement partner will take seriously, and who is in good standing with their professional body.
• Time. The review must be completed on or before the date of the report; a reviewer who cannot fit it in during the reporting window is not the right choice.

Some practitioners set up reciprocal arrangements with a peer at another firm. That can work well, provided each understands that the review must be genuinely critical.

A written agreement first

An outside reviewer will see confidential client information. Before any access is given, put an agreement in writing covering:

1. the engagement or engagements to be reviewed and the scope of the review;
2. confidentiality of client and firm information, during and after the review;
3. the reviewer's confirmation of independence and objectivity;
4. how and when the review will be performed and documented;
5. who owns the review documentation, and that it stays on the firm's file;
6. fees and timing;
7. what happens if the reviewer and engagement partner disagree.

Consider whether the client's consent is needed for an outside person to see its information, under the firm's engagement letter terms and the confidentiality rules that apply.

Giving the reviewer a seat in Achekam

In Achekam, a partner can name an engagement quality reviewer for an engagement. The reviewer must be a partner or senior manager not on the engagement team, and must clear the audit report before it can be issued. For a South African firm, Achekam does not require a reviewer for any engagement type; naming one is the firm's decision.

Because the named reviewer must hold one of those roles, using an outside reviewer is an arrangement the firm makes within its own workspace. A firm administrator can invite people by e-mailed link, give each a role, and suspend, reactivate or remove them, and the subscription's seat limit is checked on every addition. The firm therefore invites the outside reviewer as a member with the partner or senior manager role, names them on the engagement, and suspends or removes them when the review is complete.

Keeping the reviewer to that engagement

A role as senior as partner or senior manager may open more of the workspace than the review needs. Achekam's access controls work from the client's side: partners and administrators can restrict a client or one engagement to named people, with a reason. A restriction is lifted rather than deleted, with who did what and when recorded, and the account manager and the engagement's partner and manager can always open it.

So before the invitation goes out, check what a member with the reviewer's role can see in your workspace. Restricting sensitive clients to named people keeps them out of an outside member's view, and the written confidentiality agreement covers the rest. Record in the engagement file who was given access, when, and when it was withdrawn.

Timing the review into the plan

An outside reviewer cannot drop everything the week the report is due. Build the review into the engagement plan:

• agree dates at planning, with time for the reviewer to raise questions and for the team to respond;
• involve the reviewer early on significant judgements rather than only at the end;
• share the file in a state the reviewer can follow without the team present;
• leave time between the review's completion and the report date.

The wider question of meeting two-person requirements with one partner is covered in rules for sole practitioners that need two people, and the engagement quality reviewer describes the review itself. Approach a possible reviewer before the season starts, so the agreement is in place before you need it.

General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.