Safeguard against threatsForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Safeguard against threatsThis topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 19, 2018 at 5:50 pm #485254 anazoricParticipantTopics: 36Replies: 59☆☆Hello,1. Having member(s) work reviewed by *professional accountant*. 2. Having member(s) work reviewed by *independent partner*.Do these mean the same thing? If no, can you clarify with an example.Thank you. November 19, 2018 at 6:21 pm #485257 Kim SmithKeymasterTopics: 135Replies: 8327☆☆☆☆☆A “professional accountant” could be from another audit firm. “Independent partner” should mean another partner in the audit firm who isn’t the audit/engagement partner.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In