To help ensure adherence to the principles of independence, integrity, objectivity, confidentiality and professional behaviour, an audit firm requires written representations from professional personnel. Ordinarily, these would be required:

Question

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Written representations are required from professional personnel each year to ensure ongoing compliance with the principles of independence, integrity, objectivity, confidentiality, and professional behaviour. This ensures that the staff members understand and continue to adhere to the ethical standards and requirements of their profession. Written representations may also be required on other occasions, such as when a new client is obtained, but the annual requirement is the most common. Choice A and D are not correct as written representations are required more often than just the commencement of employment or once the staff member has qualified as a member of the professional bodies.

To Help Ensure Adherence to the Principles of Independence, Integrity