Ethics and small clients - auditing under the PAASE
Category: Law & Regulation and Compliance | Date: 25/06/2026 16:10 | Duration: 1hr | Tag: LRESIE26S6 | Type: Webinar | Speaker: Lindsay Webber
This course is part of The Law, Regulation & Ethics Summit 2026
Course Details
Auditing small clients brings ethical challenges that are distinct from those encountered on larger engagements. The close working relationships typical of owner-managed business audits heighten the risk of familiarity threats, while the provision of additional services to the same client raises questions of independence that must be carefully considered and documented. The provisions available for auditing smaller entities (PAASE) sections of the Ethical Standard provides the ethical framework governing how Irish auditors can navigate these situations — and getting it right is not optional.
Lindsay Webber will cover the following topics during this webinar:
- Overview of the PAASE and its application to small client audits
- Independence requirements and how they apply in practice
- Identifying and managing the familiarity threat
- Non-audit services — self-review, advocacy, and other threats
- Documenting your ethical safeguards on the audit file
By attending this session you will have a thorough understanding of the PAASE requirements as they apply to small client audits and the confidence to identify, assess, and document ethical threats appropriately.
This session will be of particular interest to auditors working with small and owner-managed businesses.
Course Level: Advanced
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.
Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.