Active Engagements
Live audit files
Recent Activity
Upcoming Deadlines
⚠ Compliance Alerts
| Client | Type | Framework | Partner | Status | Progress | Due | ISA Compliance |
|---|
Select an engagement above to begin
Select an engagement to view its risk register
Working papers are embedded in Fieldwork
Working papers are generated from and managed within the Fieldwork panel. Navigate to Fieldwork to view and complete working papers for each audit section.
Select an active engagement to begin
Open an engagement from the Engagements panel, then return here to import and map the trial balance.
Select an engagement to manage fieldwork
Select an active engagement to view financial statements
The financial statements module generates primary statements from final audited balances and drives the IFRS disclosure checklist.
Select an engagement to manage sign-off
| Client | Report Type | Period | Opinion | KAMs | Issued | FRCN Filed | Actions |
|---|
ICAN/FRCN Mandatory — Independence Declarations (ISQC 1 Para 29 · ICAN Code S.290 · FRCN Code Part B)
All team members must declare independence before commencing each engagement. Declarations must be renewed annually and whenever circumstances change. Non-declaration constitutes professional misconduct.
Team Declarations — FY2026
ISQC 1 · ICAN S.290 · FRCN Code Part B
Threats to Independence
Five Threats Framework — Self-interest · Self-review · Advocacy · Familiarity · Intimidation
All identified threats must be evaluated against acceptability thresholds. Apply safeguards or withdraw from engagement if threat cannot be reduced to an acceptable level. Document all conclusions.
Independence, Ethics & Nigerian Regulatory Framework
ISQC 1 Para 29 · ICAN Code S.290 · FRCN Code Part B · FRCN Act 2011 · ICAN Act Cap I5 LFN 2004 · CAMA 2020 · ISA (FRCN Adopted) · NDPA 2023
🛡 Independence
FRCN Requirements
ICAN Obligations
CAMA 2020
Partner Rotation
CPD Tracker
Quality Control — ISQC 1 & ISA 220 (FRCN Adopted)
MBR's system of quality control covers the 6 elements of ISQC 1: Leadership · Ethical Requirements · Client Acceptance · Human Resources · Engagement Performance · Monitoring
Leadership
Ethical Req.
Client Acceptance
Human Resources
Monitoring
EQCR
⚠ Quality Risks
Select an engagement to manage client portal access and review submissions
| Client | RC Number | Industry | Year End | Partner | PIE? | Actions |
|---|
AI Integration
Connect Claude AI for intelligent audit assistance
Stored locally only
Firm Details
NDPA 2023 Compliance Notice
Moore Bishop & Rooks processes client personal data as a Data Controller under the Nigeria Data Protection Act 2023. All client data is processed solely for audit and professional services purposes. Data subjects have rights of access, correction, and erasure. MBR must maintain a Record of Processing Activities (RoPA) and conduct a Data Protection Impact Assessment (DPIA) for any new audit technology. Contact: dpo@moorebr.com
Annual Compliance Checklist
FRCN
Annual FRCN practising licence renewal (Jan)
ICAN
Annual ICAN subscription + CPD declaration (40 hrs)
ISQC1
Annual internal quality file inspection
AML
SCUML/MLPA registration renewal
CAC
Annual Return — CAMA S.416 (42 days after AGM)
NDPA
Data Protection compliance review — NDPA 2023