Our Approach

Quality Control & Quality Assurance
We recognize that the quality service and advice we deliver enables clients to make sound decisions and protects their businesses and reputations. The cornerstone of quality at Hajar & Co. is the calibre of our people and the consultative environment in which we work. We identify three distinct phases in our quality assurance and control program: Planning, Assurance and Control. The Quality Control Plan illustrated above is designed to manage the quality of work throughout the duration of our engagement. Hajar & Co. partners and professionals base the Quality Control Plan on a Quality Control framework established and refined through years of implementation, and is successfully used at large and private sector engagements. This includes developing specifications to the needs of our clients with the ultimate goal of producing uniform, clear, concise, deliverables and work products of the highest possible quality throughout our length of service.

Partner led
Our partners drive the planning and performance of our services based on their experience and detailed knowledge of the client’s business. We require significant input from the lead-client service partner and other engagement management.

Managing Future Conflicts of Interest
Our policy requires us to seek to identify any entity whose interests may be adversely affected when either (i) accepting a prospective engagement or (ii) entering into certain business or financial relationships with another entity. This is achieved by considering three categories of potential conflict:
•Conflicts related to independence;
•Professional and legal / regulatory conflicts; and
•Business or commercial conflicts.

In the independence section below, we have outlined further information on managing conflicts specifically related to independence. In the wider context, we have a process for checking with all partners within our firm for conflicts when accepting clients, new engagements or entering business or market place relationships.

Independencet
We have policies which are defined based on the requirements of Section 8 of the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants (the “Code”) supplemented by other relevant local and global requirements. We have also implemented policies to ensure compliance with any additional local independence rules that are derived from the profession Ethical Code and relevant laws. These policies address all aspects of independence including consulting and the scope of services, which can be delivered to clients. The policies address “audit”, “assurance”, “advisory” and “other” client relationships. Our procedures require the Partners to be aware of all engagements and relationships between the client and Hajar & Co., to avoid any independence impairing situations with respect to our services. This relates to the provision of all non-audit services. We established a policy in place that requires obtaining a signed confirmation from each partner and member of staff annually in respect of their compliance with independence rules and regulations and perform an independence inspection process annually, testing a sample of individuals’ compliance with the policy. Therefore, while the application of our independence processes will ensure compliance with the required independence rules in a rigorous and robust manner, we will also apply a forward-looking lens to our discussions with clients’ management and assess any conflicts from providing any of our proposed services.

Confidentiality of Information
Frequent and thoughtful communication is the essence of building a strong working relationship. We place a real emphasis on less formal approaches as well. Our formal procedures for communication with Senior Management involve well-planned meetings to discuss issues arising out of our services and any other areas where we can add value our clients and their businesses. In serving clients, we remain current on all significant internal developments, to ensure that, as potential problems or challenges arise, these are identified, discussed and resolved timely. Hajar & Co. will meet with client senior management to review our findings and reports. During these meetings, Hajar & Co. will be prepared to answer questions concerning the services provided and associated deliverables, or any other matters that client might seek to address. Hajar & Co. will be available for advice, consultations as client requires, and on an ongoing basis, Hajar & Co. will brief the management on the latest accounting and related developments and new positions being addressed internationally in the industry.

Managing Future Conflicts of Interest
Our policy requires us to seek to identify any entity whose interests may be adversely affected when either (i) accepting a prospective engagement or (ii) entering into certain business or financial relationships with another entity. This is .
achieved by considering three categories of potential conflict:.
• Conflicts related to independence.
• Professional and legal / regulatory conflicts.
• Business or commercial conflicts.
In the independence section below, we have outlined further information on managing conflicts specifically related to independence. In the wider context, we have a process for checking with all partners within our firm for conflicts when accepting clients, new engagements or entering business or market place relationships.

Highly Automated
We are leaders in efficient application of automation tools that are utilized throughout our services, through using tools such as Microsoft Power BI, ACL and our unique automation of audit and paperless audit software.