Independence
When performing audit engagements in accordance with the Code of Ethics for Professional Accountants (IESBA), the national code of ethics and independence rules, the firms of the network FinExpertiza maintain independence with regard to clients of audit services. Independence comprises independence of mind and independence in appearance.
Independence of mind is the state of mind that permits us to provide an opinion without being affected by influences that compromise professional judgment, allowing an individual to act with integrity, and exercise objectivity and professional skepticism.
Independence in appearance is the avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information would reasonably conclude a member of FINEXPERTIZA Network's or a member of the assurance team's integrity, objectivity or professional skepticism had been compromised.
