Responsibility for Quality Control

RSM Seiwa has established appropriate policies and procedures for quality control, and our Managing Partner is ultimately responsible for the development and operation of the quality control system. In addition, the Partners determine the employees who are responsible for the actual maintenance and operation of the quality control.

In order to reasonably ensure the overall quality of the audit work performed, Partners ensures that the audit work is performed in accordance to the quality control system and that all audit staffs perform their work in accordance with the quality control system.

Professional Ethics & Independence

RSM Seiwa has established policies and procedures regarding compliance with professional ethics and ensures that they are followed. The Partners comply with the firm's policies and procedures regarding to professional ethics and ensure that these policies and procedures are followed by their staffs.

In addition, as part of the firm's quality control system, the firm has established policies and procedures to ensure that independence is properly maintained, and regularly obtains "independence checklists" from all Partners and staffs to ensure compliance with those policies and procedures. For each audit assignment, the engagement partner ensures and enforces the independence of the partners and all staffs assigned to the team.