| Title | Category | Year | Date Issued | Size | Type |
|---|
| Exposure Draft: Proposed Guide (Revised 20XX) for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme | Standards | 2026 | 25-06-2026 | 267 KB |  |
| IRBA Board Adopts Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project | Standards | 2026 | 18-06-2026 | 263 KB | |
| Adoption of the International Auditing and Assurance Standards Board’s 2025 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements | Standards | 2026 | 17-06-2026 | 795 KB | |
| Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised XXX 2026), Illustrative Reports | Standards | 2026 | 03-06-2026 | 286 KB | |
| IAASB Seeks Feedback on the Proposed International Standard on Review Engagements 2410 (Revised) | Standards | 2026 | 26-05-2026 | 274 KB | |
| Launch Webinar: The IRBA Adopts International Standards on Sustainability Assurance and Ethics (Including Independence) Webinar Summary, Recording and Presentation Slides Now Available | Sustainability Adoption | 2026 | 07-05-2026 | 750 KB | |
| Call for the Nomination for Registered Auditor representing Small and Medium-Sized Practices to Serve on the Committee for Auditing Standards | Call for Nominations | 2026 | 23-04-2026 | 270 KB | |
| IESBA Launches Surveys for Post-implementation Reviews of NOCLAR Standard and the Restructured Code | Ethics | 2026 | 23-04-2026 | 278 KB | |
| IAASB Launches a Survey for the Post-Implementation Review of ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures | Standards | 2026 | 23-03-2026 | 263 KB | |
| Webinar Invitation – Launch Webinar: The IRBA Adopts International Standards on Sustainability Assurance and Ethics (Including Independence) | Standards | 2026 | 04-03-2026 | 1 MB |  |
| IRBA Staff Audit Practice Alert 12: New Frequently Asked Questions on Sustainability Assurance Engagements | Standards | 2026 | 03-03-2026 | 287 KB | |
| IRBA Board Adopts Narrow-Scope Amendments to the ISQMs, ISAs and ISRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code | Standards | 2026 | 27-02-2026 | 262 KB | |
| Final Pronouncement: Ethics Standards for Sustainability Assurance (Including Independence Standards) and Related Revisions | Ethics | 2026 | 24-02-2026 | 330 KB | |
| IRBA Adopts the International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements | Standards | 2026 | 23-02-2026 | 306 KB | |
| IESBA and IAASB Launch a Joint Consultation to Shape 2028-2031 Strategies | Standards | 2026 | 12-02-2026 | 832 KB | |
| REMINDER: Recently Effective Auditing Pronouncements, Quality Management Rules and Adopted Auditing Standards | Standards | 2026 | 23-01-2026 | 918 KB | |
| IRBA Webinar: Building a Future-Ready Small and Medium-Sized Practice: Technology, Professional Growth, Ethics and Culture Webinar Summary, Recording and Presentation Slides Now Available | Webinar | 2025 | 09-12-2025 | 871 KB | |
| IRBA Adopts the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements | Standards | 2025 | 02-12-2025 | 1 MB | |
| Revised Illustrative Reports on Regulatory Returns for Banks, Mutual Banks, Insurers and Medical Schemes, and Applicability of the EAR Rule | Standards | 2025 | 28-11-2025 | 397 KB | |
| Webinar Invitation: Building a Future-Ready Small and Medium Practice (SMP): Technology, Professional Growth, Ethics, and Culture | Webinar | 2025 | 03-11-2025 | 1 MB | |
| Release of Staff Audit Practice Alert 11: The Use of Generative Artificial Intelligence and Emerging Technologies in Audits | Standards | 2025 | 25-09-2025 | 353 KB | |
| Revised Illustrative Auditor’s Reports on Financial Statements (ISA 700 (Revised) Reports) of Medical Schemes | Standards | 2025 | 22-09-2025 | 860 KB | |
| Webinar Summary: Culture Cultivated – Ethics, Leadership and Workplace Wellbeing | Standards | 2025 | 11-09-2025 | 874 KB | |
| Publication of SAAPS 3 (Revised September 2025), Illustrative Reports: Incorporating the IAASB’s Narrow Scope Amendments to ISA 700 (Revised) | Standards | 2025 | 11-09-2025 | 875 KB | |
| Revised Illustrative Banks Act Regulatory Auditor’s Reports | Standards | 2025 | 05-09-2025 | 830 KB | |
| IRBA Adopts the International Standard on Auditing 570 (Revised 2024), Going Concern | Standards | 2025 | 02-09-2025 | 886 KB | |
| WEBINAR INVITATION – Culture Cultivated: Ethics, Leadership & Workplace Wellbeing | Webinar | 2025 | 12-08-2025 | 1 MB | |
| An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund | LPFF | 2025 | 07-08-2025 | 1 MB | |
| An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2025 Audit Report Submissions | PPRA | 2025 | 13-06-2025 | 316 KB | |
| Request for Comments: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors with South African Enhancements to the Ethics and Independence Standards for Sustainability Assurance (Proposed Revised IRBA Code) | Ethics | 2025 | 06-06-2025 | 889 KB | |
| IRBA Issues Feedback Statement on the Post-implementation Review of Its SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria | Standards | 2025 | 26-05-2025 | 368 KB | |
| IAASB Seeks Feedback on the Proposed Narrow-Scope Amendments Related to Using the Work of an External Expert | Standards | 2025 | 16-05-2025 | 881 KB | |
| Artificial Intelligence in Finance – Shaping the Future Webinar Summary, Recording and Presentation Slides Now Available | Webinar | 2025 | 13-05-2025 | 834 KB | |
| IESBA Consults on Collective InvestmentVehicles and Pension Funds – AuditorIndependence | Ethics | 2025 | 23-04-2025 | 860 KB | |
| Webinar Invitation: Artificial Intelligence in Finance: Shaping the Future | Artificial Intelligence | 2025 | 02-04-2025 | 361 KB | |
| Exposure Draft: Proposed SAAPS 3 (Revised XX 2025), Updates to Illustrative Auditor’s Reports as a Result of the IAASB’s Narrow Scope Amendments to ISA 700 (Revised) | Standards | 2025 | 10-03-2025 | 898 KB | |
| Upcoming IRBA Webinar to Diarise – Artificial Intelligence in Finance | Webinar | 2025 | 07-03-2025 | 1 MB | |
| IAASB Opens Its Post-Exposure Public Consultation for the Penultimate Narrow Scope Amendments to the ISQMs and ISAs as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code | Standards | 2025 | 14-02-2025 | 1 MB | |
| Sustainability: The Big Picture Webinar Summary, Recording and Presentation Slides Now Available | Sustainability | 2025 | 03-02-2025 | 1 MB | |
| REMINDER: Upcoming and Newly Effective Audit-related Rules, Pronouncements and Revisions | Standards | 2025 | 20-01-2025 | 1 MB | |
| Final Pronouncement: Revisions to the IRBA Code of Professional Conduct for Registered Auditors Addressing Tax Planning and Related Services | Tax Planning and Related Services | 2024 | 12-12-2024 | 402 KB | |
| Due Process Policy for the Development,Adoption and Issue of Quality Management,Auditing, Review, Other Assurance andRelated Services Pronouncements (Revised November 2024) and Status and Authority of Quality Management,Auditing, Review, Other Assurance a | Due Process Policy | 2024 | 11-12-2024 | 1 MB | |
| Adoption of the International Auditing andAssurance Standards Board’s 2023-2024Handbook of International QualityManagement, Auditing, Review, OtherAssurance, and Related ServicesPronouncements | Standards | 2024 | 11-12-2024 | 889 KB | |
| CFAS publishes its standard setting priorities | Standards | 2024 | 25-11-2024 | 1 MB | |
| Call for the Nomination of Registered Auditors to Serve on the Committee for Auditing Standards | Nominations | 2024 | 22-11-2024 | 357 KB | |
| Publication of the South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities | SAAPS 7 | 2024 | 22-11-2024 | 1 MB | |
| IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024) | IRBA Code | 2024 | 21-11-2024 | 381 KB | |
| IRBA Board Announces Its Decision Not to Adopt the International Standard on Auditing (ISA) for Audits of Financial Statements of Less Complex Entities (ISA for LCE) | Standards | 2024 | 07-11-2024 | 364 KB | |
| IRBA Webinar: Inside a Small and Medium Practice: A Practitioner’s Day in Focus | Sustainability | 2024 | 06-11-2024 | 1 MB | |
| Sustainability: The Big Picture | Sustainability | 2024 | 31-10-2024 | 1 MB | |
| An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund | Legal Practitioners’ Fidelity Fund | 2024 | 02-10-2024 | 775 KB | |
| Webinar Invitation Inside a Small and Medium Practice: A Practitioner’s Day in Focus | Standards | 2024 | 20-09-2024 | 292 KB | |
| Artificial Intelligence Audit Risks Mitigation Update | Standards | 2024 | 19-09-2024 | 1 MB | |
| Fraud, Financial Reporting and the Role of the Auditor – The IRBA Indaba | Fraud | 2024 | 16-07-2024 | 1 MB | |
| Staff Audit Practice Alert 10: Key Considerations – Acceptance and Continuation of Client Relationships of Audit Engagements | Standards | 2024 | 08-07-2024 | 307 KB | |
| Dates to Diarise for Upcoming IRBA Webinars | Webinars | 2024 | 26-06-2024 | 1 MB | |
| Guide for Registered Auditors: Joint Audit Engagements (Revised May 2024) | Standards | 2024 | 24-05-2024 | 1 MB | |
| An Invitation to Participate in a PSSC Survey on Guidance for Auditing in the Public Sector | Public Sector | 2024 | 24-05-2024 | 1 MB | |
| Council for Medical Schemes Publication that Impacts Auditor’s Reports | Medical Schemes | 2024 | 23-05-2024 | 1 MB | |
| Call for New Projects for the CFAS Work Programme | Standards | 2024 | 05-04-2024 | 89 KB | |
| IFRS and Trade Mark Guidelines | Standards | 2024 | 28-03-2024 | 112 KB | |
| Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services | Standards | 2024 | 26-03-2024 | 72 KB | |
| Exposure Draft: Proposed South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities | Standards | 2024 | 14-03-2024 | 88 KB | |
| Publication of South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, Incorporating Enhanced Auditor Reporting Requirements | Standards | 2024 | 13-03-2024 | 111 KB | |
| IAASB Opens Public Consultation to Strengthen Auditors’ Efforts Related to Fraud | Standards | 2024 | 22-02-2024 | 84 KB | |
| IAASB Opens Public Consultation for Proposed Narrow Scope Amendments to ISQMs, ISAs and ISRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code | Standards | 2024 | 19-02-2024 | 72 KB | |
| IRBA Board Adopts Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and ISA 260 (Revised), Communication with Those Charged with Governance | Standards | 2024 | 13-02-2024 | 72 KB | |
| IESBA Initiates Public Consultation on the First Comprehensive Suite of Global Standards on Ethical Considerations in Sustainability and Assurance | Ethics | 2024 | 12-02-2024 | 128 KB | |
| REMINDERS: Newly Effective Audit-Related Revisions and Standards-Related Exposure Draft Issued in 2023 with Response Due in 2024 | Standards | 2024 | 19-01-2024 | 80 KB | |
| Revised Illustrative Mutual Banks Act Regulatory Auditor’s Reports | Standards | 2023 | 11-12-2023 | 75 KB | |
| IRBA Prescribes Four Rules Arising from the International Standards on Quality Management | Quality Management | 2023 | 01-12-2023 | 79 KB | |
| REMINDER: Effective Date of the International Standard on Auditing 600 (Revised): Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors | Standards | 2023 | 30-11-2023 | 82 KB | |
| Exposure Draft: Proposed Guide for Registered Auditors (Revised), Joint Audit Engagements | Standards | 2023 | 29-11-2023 | 100 KB | |
| An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund | Legal Practitioners Fidelity Fund | 2023 | 28-11-2023 | 76 KB | |
| The Adoption of the International Auditing and Assurance Standards Board’s (IAASB) 2022 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements in terms of the Auditing Profession Act 26 of 2005 | Standards | 2023 | 27-11-2023 | 118 KB | |
| Recording and Presentation Slides Now Available: IRBA Innovation Day 2023 – Shaping the Future of Audit | Innovation Day | 2023 | 21-11-2023 | 112 KB | |
| Final Pronouncement: Technology-related Revisions to the IRBA Code of Professional Conduct for Registered Auditors | Ethics | 2023 | 13-11-2023 | 102 KB | |
| Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code of Professional Conduct for Registered Auditors | Ethics | 2023 | 09-11-2023 | 133 KB | |
| IRBA Innovation Day 2023 – Shaping the Future of Audit | Standards | 2023 | 02-10-2023 | 78 KB | |
| Exposure Draft: Proposed SAAPS 3 (Revised), Illustrative Reports | Standards | 2023 | 21-09-2023 | 106 KB | |
| IRBA Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities | Standards | 2023 | 20-09-2023 | 96 KB | |
| IRBA Prescribes the Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities | Standards | 2023 | 19-09-2023 | 106 KB | |
| Exposure Draft on a Proposed Global Sustainability Assurance Standard | Standards | 2023 | 01-09-2023 | 109 KB | |
| An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2023 Audit Report Submissions | PPRA | 2023 | 21-08-2023 | 75 KB | |
| IRBA Undertakes a Post-implementation Review of its SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria | Standards | 2023 | 07-08-2023 | 81 KB | |
| Quality Management Standards Implementation Guides and Other Related Material | Quality Management | 2023 | 04-08-2023 | 98 KB | |
| An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund | Legal Practitioners | 2023 | 26-07-2023 | 55 KB | |
| Reminder: New Illustrative Reports to be Used by Independent Assurance Practitioners When Required to Report in terms of the Property Practitioners Act | Property Practitioners | 2023 | 07-07-2023 | 77 KB | |
| Updates to IRBA Pronouncements Arising from Narrow-Scope Amendments to International Accounting Standard 1 – SAAPS 3 and other Illustrative Reports | Standards | 2023 | 23-06-2023 | 173 KB | |
| Revisions to the IRBA Code of Professional Conduct (Revised April 2023) to Strengthen and Clarify the Independence Requirements for Group Audits | Ethics | 2023 | 08-06-2023 | 131 KB | |
| IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023) | Ethics | 2023 | 15-05-2023 | 80 KB | |
| Exposure Draft: Proposed International Standard on Auditing 570 (Revised), Going Concern | Standards | 2023 | 09-05-2023 | 113 KB | |
| IESBA Consults on Its Proposed Strategy and Work Plan for 2024-2027 | Ethics | 2023 | 21-04-2023 | 64 KB | |
| IESBA Proposes Revisions to Its Code Addressing Tax Planning and Related Services | Standards | 2023 | 28-03-2023 | 125 KB | |
| Illustrative Reports to be Used by Independent Assurance Practitioners When Required to Report in terms of the Property Practitioners Act | Property Practitioners Act | 2023 | 17-03-2023 | 112 KB | |
| Adoption of the IAASB’s 2021 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements | Standards | 2023 | 13-02-2023 | 144 KB | |
| IAASB Issues an Exposure Draft on the Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Financial Statements of Less Complex Entities | Standards | 2023 | 09-02-2023 | 98 KB | |
| IAASB Consults on Its Proposed Strategy and Work Plan for 2024-2027 | Standards | 2023 | 25-01-2023 | 157 KB | |
| Artificial Intelligence Audit Risks Mitigation | Artificial Intelligence | 2023 | 12-01-2023 | 90 KB | |
| REMINDERS: Newly Effective Standards/Practice Statement/Revisions and Standards-Related Communiques Issued In 2022 with Submissions Due in 2023 | Standards | 2023 | 11-01-2023 | 99 KB | |
| Exposure Draft: Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors – Revisions to the Definitions of Listed Entity and Public Interest Entity | Ethics | 2022 | 07-12-2022 | 191 KB | |
| Proposed Revised Due Process Policy and Proposed Revised Status and Authority of Auditing Pronouncements | Standards | 2022 | 30-11-2022 | 99 KB | |
| IAASB Issues Guidance on the Impact of the IAS 1 Amendments on the ISAs | Standards | 2022 | 25-11-2022 | 96 KB | |
| The International Auditing and Assurance Standards Board (IAASB) Opens Public Consultation for the Revised Audit Evidence Standard | Standards | 2022 | 02-11-2022 | 25 KB | |
| IRBA Staff Audit Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements | Standards | 2022 | 31-10-2022 | 81 KB | |
| IRBA Staff Ethics Practice Alert 1: The Auditor’s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation) | Ethics | 2022 | 29-09-2022 | 24 KB | |
| An overview of the latest communications from the IAASB | Standards | 2022 | 02-09-2022 | 68 KB | |
| IRBA Staff Audit Practice Alert 7: Content of a Transparency Report | Standards | 2022 | 31-08-2022 | 26 KB | |
| The Property Practitioners Regulatory Authority Issues a Notification Regarding Changes to the 2022 Trust Account Audit Report Template | Trust Accounts | 2022 | 30-08-2022 | 63 KB | |
| IRBA Board Adopts International Standard on Auditing 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) | Standards | 2022 | 15-08-2022 | 78 KB | |
| Countdown to the Suite of Quality Management Standards Effective Date | Standards | 2022 | 15-07-2022 | 68 KB | |
| IAASB Proposes Narrow Scope Amendments to Operationalize Changes to the IESBA Code that Enhance Transparency About Independence | Standards | 2022 | 12-07-2022 | 74 KB | |
| Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements | Standards | 2022 | 07-07-2022 | 70 KB | |
| Call for Nominations to Serve on the Committee for Auditor Ethics | Ethics | 2022 | 04-07-2022 | 81 KB | |
| Section 15 Retirement Fund Agreed-upon Procedures Engagements | Standards | 2022 | 15-06-2022 | 109 KB | |
| Proposed IRBA Rules Arising from the International Standards on Quality Management | Standards | 2022 | 14-06-2022 | 73 KB | |
| Quality Management-related Conforming Amendments to the IRBA Code of Professional Conduct (Revised November 2018) | Ethics | 2022 | 10-06-2022 | 73 KB | |
| IESBA Expands the Definition of Public Interest Entities and the Implications for South Africa | Ethics | 2022 | 31-05-2022 | 75 KB | |
| IRBA Issues Conforming and Consequential Amendments to the Other International Standards as a Result of the New and Revised Quality Management Standards and Aligns Existing IRBA Pronouncements Following These Conforming Amendments | Standards | 2022 | 05-05-2022 | 94 KB | |
| IESBA Calls for Stakeholder Input on Future Strategy: Looking Beyond 2023! | Ethics | 2022 | 26-04-2022 | 26 KB | |
| Revised Illustrative Section 15 Retirement Fund Agreed-upon Procedures Reports | Standards | 2022 | 22-04-2022 | 106 KB | |
| Property Practitioners Regulatory Authority Issues Draft Guidelines on Audit, Accounting Records and Trust Account Requirements for Business Property Practitioners | Standards | 2022 | 11-04-2022 | 70 KB | |
| Issue of Illustrative Regulatory Reports in terms of the Insurance Act | Standards | 2022 | 08-04-2022 | 69 KB | |
| Revised Illustrative Banks Act Regulatory Auditor’s Reports | Standards | 2022 | 18-03-2022 | 100 KB | |
| Revised Illustrative Section 12I Tax Allowance Incentive Programme Agreed-upon Procedures Report | Standards | 2022 | 17-03-2022 | 100 KB | |
| IESBA Proposes Revisions to the Code Relating to the Definition of Engagement Team and Group Audits | Ethics | 2022 | 11-03-2022 | 142 KB | |
| IESBA Proposes Technology-related Amendments to the Code | Ethics | 2022 | 07-03-2022 | 30 KB | |
| Call for New Projects for the CFAS Work Programme | Ethics | 2022 | 01-03-2022 | 23 KB | |
| WEBINAR INVITATION: IRBA LAUNCH OF NEW QUALITY MANAGEMENT STANDARDS – Towards Restoring Confidence and Enhancing Audit Quality | Standards | 2022 | 24-01-2022 | 82 KB | |
| IFAC and IAASB Release the Less Complex Entities Consultation Survey | Standards | 2021 | 10-12-2021 | 14 KB | |
| IRBA/CFAS Webinar on Audit in an Uncertain Environment – Webinar Summary and Recording Available | Standards | 2021 | 30-11-2021 | 15 KB | |
| Revised Illustrative Annual Stockbroker’s Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 – Illustrative Reports 2B and 3 | JSE | 2022 | 29-11-2021 | 99 KB | |
| REVISIONS TO THE IRBA CODE OF PROFESSIONAL CONDUCT (REVISED NOVEMBER 2018) RELATING TO NON-ASSURANCE SERVICES AND FEE-RELATED PROVISIONS | Ethics | 2021 | 26-11-2021 | 79 KB | |
| Adoption of the International Auditing and Assurance Standards Board’s 2020 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements | Standards | 2021 | 24-11-2021 | 109 KB | |
| REMINDER: Effective Date of International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement | Standards | 2021 | 19-10-2021 | 15 KB | |
| Invitation to the IRBA/CFAS Webinar on Audit in an Uncertain Environment | Standards | 2021 | 01-10-2021 | 16 KB | |
| IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data | Standards | 2021 | 28-09-2021 | 23 KB | |
| Consultation Paper – Enhancing Disclosures in Auditor’s Reports in South Africa – IRBA Webcast Recording is Now Available | Standards | 2021 | 03-09-2021 | 65 KB | |
| IESBA Proposes Conforming Amendments to the Code Following the Issuance of the IAASB’s Suite of Quality Management Standards | Ethics | 2021 | 30-08-2021 | 20 KB | |
| Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised August 2021) | Standards | 2021 | 30-08-2021 | 16 KB | |
| Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers | Standards | 2021 | 16-08-2021 | 28 KB | |
| Invitation to an IRBA Webcast: Unpacking possible enhanced disclosures in the auditor’s report in South Africa | Standards | 2021 | 16-08-2021 | 65 KB | |
| IAASB Issues an Exposure Draft on the Proposed International Standard on Auditing of Financial Statements of Less Complex Entities | Standards | 2021 | 12-08-2021 | 17 KB | |
| Access to the Recording of South Africa’s Launch Event of the IAASB’s Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements | Standards | 2021 | 19-07-2021 | 166 KB | |
| IAASB Quality Management Standards Implementation Guides and Other Related Material | Standards | 2021 | 02-07-2021 | 48 KB | |
| Invitation to South Africa’s Launch Event of the IAASB’s Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements | Standards | 2021 | 28-06-2021 | 185 KB | |
| Consultation Paper – Enhancing Disclosures in the Auditor’s Reports in South Africa: Addressing the Needs of Users of Financial Statements – Invitation to respond to Consultation | Standards | 2021 | 17-06-2021 | 27 KB | |
| Estate Agency Affairs Board: 2021 Audit Reports Submission Reminder | Estate Agency Affairs Board | 2021 | 09-06-2021 | 13 KB | |
| IAASB Quality Management Webinar Series | Standards | 2021 | 09-06-2021 | 29 KB | |
| Invitation to South Africa’s Launch Event of the IAASB’s Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements | Standards | 2021 | 07-06-2021 | 26 KB | |
| Proposed Conforming and Consequential Amendments to IRBA Pronouncements arising from the International Auditing and Assurance Standards Board’s (IAASB) Quality Management Standards | Standards | 2021 | 04-06-2021 | 16 KB | |
| IESBA Global Ethics Webinars on the Non-Assurance Services and Fee-Related Revisions to the IESBA Code of Ethics | Ethics | 2021 | 04-06-2021 | 27 KB | |
| Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised May 2021) | Standards | 2021 | 24-05-2021 | 19 KB | |
| IESBA Launches the Post-Implementation Review of the Long Association International Independence Standard | Ethics | 2021 | 28-04-2021 | 19 KB | |
| IAASB Publishes Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements | Standards | 2021 | 16-04-2021 | 23 KB | |
| Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021) | Standards | 2021 | 31-03-2021 | 16 KB | |
| Engagements on Legal Practitioners’ Trust Accounts | Standards | 2021 | 30-03-2021 | 23 KB | |
| Revised Illustrative Banks Act Regulatory Auditor’s Reports | Standards | 2021 | 17-03-2021 | 21 KB | |
| IRBA Board Adopts the Suite of Quality Management Standards: ISQC 1 Replaced by ISQM 1, the New ISQM 2, Significant Revisions to ISA 220, Changes in Substance, Implications for Practice in South Africa, Effective Dates and Implementation Guidance | Standards | 2021 | 12-03-2021 | 54 KB | |
| Final Amendments to Subsection 115 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures | Ethics | 2021 | 11-03-2021 | 24 KB | |
| Revisions to the IRBA Code to Promote the Role and Mindset Expected of Registered Auditors | Ethics | 2021 | 10-03-2021 | 24 KB | |
| Standards and Ethics related IRBA pronouncements which have a December 2020 or 2021 effective date | Standards | 2021 | 26-02-2021 | 19 KB | |
| The IAASB Issues an Exposure Draft on Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards | Standards | 2021 | 25-02-2021 | 63 KB | |
| IESBA Proposes Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and implications for South Africa | Ethics | 2021 | 09-02-2021 | 29 KB | |
| Audits of Investment Properties and/or Property Companies | Investment Properties | 2020 | 11-12-2020 | 22 KB | |
| Committee for Auditing Standards Strategy 2020-2024 | CFAS Strategy | 2020 | 30-11-2020 | 14 KB | |
| Revisions to Part 4B of the IRBA Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised) | Ethics | 2020 | 09-11-2020 | 24 KB | |
| The IRBA Issues Conforming Amendments to the International Standards as a Result of the Revised IESBA Code and also the Updated Illustrative Auditor’s Reports Following These Conforming Amendments | Standards | 2020 | 05-11-2020 | 31 KB | |
| IRBA Board Adopts International Standard on Related Services 4400 (Revised): Agreed-Upon Procedures Engagements | Standards | 2020 | 03-11-2020 | 56 KB | |
| IRBA Board Adopts International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement | Standards | 2020 | 02-11-2020 | 60 KB | |
| IESBA Seeks Stakeholder Input on Key Ethical Questions Arising from Technological Developments | Ethics | 2020 | 23-10-2020 | 24 KB | |
| Global Consultation on Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit | Standards | 2020 | 07-10-2020 | 19 KB | |
| Engagements on Legal Practitioners’ Trust Accounts | Legal Practitioners trust accounts | 2020 | 18-09-2020 | 21 KB | |
| Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised August 2020) | Standards | 2020 | 31-08-2020 | 18 KB | |
| Guide for Registered Auditors: Joint Audit Engagements | Standards | 2020 | 26-08-2020 | 26 KB | |
| The IRBA Issues for Comment an Exposure Draft on the Use of Electronic Signatures When Signing Audit, Review or Other Assurance Reports | Ethics | 2020 | 18-08-2020 | 28 KB | |
| AUDITED ANNUAL FINANCIAL STATEMENTS: REQUIREMENT TO DISCLOSE REMUNERATION AND BENEFITS OF DIRECTORS AND PRESCRIBED OFFICERS | Standards | 2020 | 05-08-2020 | 23 KB | |
| The IAASB Issues Conforming Amendments to the International Standards as a Result of the Revised IESBA Code and the IRBA Issues Updated Illustrative Auditor’s Reports Following These Conforming Amendments | Standards | 2020 | 09-07-2020 | 18 KB | |
| IMPACT ON AUDITS DUE TO COVID-19: RELATED PUBLICATIONS FOR ACCOUNTING ESTIMATES AND INTERIM REPORTING | Covid-19 | 2020 | 09-07-2020 | 21 KB | |
| A FOCUS ON INTERIM FINANCIAL INFORMATION | Standards | 2020 | 01-07-2020 | 35 KB | |
| IRBA Staff Audit Practice Alert 5: The Auditor’s Considerations with respect to Transaction that are not at Arm’s Length | Standards | 2020 | 30-06-2020 | 36 KB | |
| The IRBA Issues the Updated South African Assurance Engagements Practice Statement 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria | Standards | 2020 | 22-06-2020 | 47 KB | |
| IRBA Staff Audit Practice Alert 4: A South African Perspective on the Auditor’s Considerations Relating to Fraud | Fraud | 2020 | 18-06-2020 | 25 KB | |
| Call for New Projects for the CFAS Work Programme | Standards | 2020 | 29-05-2020 | 67 KB | |
| Extension for the Submission of the Legal Practitioners’ Trust Accounts Assurance Report | Standards | 2020 | 15-05-2020 | 15 KB | |
| Exposure Draft: Proposed International Standard on Auditing 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) | Standards | 2020 | 04-05-2020 | 61 KB | |
| Guide for Registered Auditors: Engagements on Legal Practitioners’ Trust Accounts (Revised March 2020) | Standards | 2020 | 28-04-2020 | 16 KB | |
| IAASB’s New Strategy and Work Plan Focuses on Increased Agility, Enhanced Coordination and a Priority on Responding to Emerging Challenges | Standards | 2020 | 22-04-2020 | 25 KB | |
| Retirement Fund Auditor Reports | Standards | 2020 | 31-03-2020 | 75 KB | |
| IAASB Consults on Extended External Reporting Assurance | Standards | 2020 | 25-03-2020 | 18 KB | |
| IESBA Global Ethics Webinars to Explain the Proposed Revisions to the IESBA Code of Ethics | Ethics | 2020 | 10-03-2020 | 30 KB | |
| Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) relating to Registered Candidate Auditors | Ethics | 2020 | 19-02-2020 | 16 KB | |
| Invitation to an IRBA Workshop on the Proposed Guide for Registered Auditors: Joint Audit Engagements | Standards | 2020 | 12-02-2020 | 22 KB | |
| IESBA Proposes Significant Revisions to the IESBA Code of Ethics | Ethics | 2020 | 04-02-2020 | 34 KB | |
| REMINDER: Standards-related communiques issued in 2019 with submissions due in 2020 | Standards | 2020 | 15-01-2020 | 17 KB | |
| Proposed Guide for Registered Auditors: Joint Audit Engagements | Standards | 2019 | 04-12-2019 | 28 KB | |
| MEDIA RELEASE: IRBA launches Audit Quality Indicators: Evaluating audit quality and promoting transparency of audit firms | Audit Quality Indicators | 2019 | 03-12-2019 | 13 KB | |
| Revised Illustrative Banks Act Regulatory Auditor’s Reports | Standards | 2019 | 28-11-2019 | 22 KB | |
| The IRBA aligns South African auditing pronouncements with the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) | Standards | 2019 | 27-11-2019 | 31 KB | |
| The IAASB Issues an Exposure Draft on Conforming Amendments to the IAASB’s International Standards as a Result of the Revised IESBA Code | Standards | 2019 | 27-11-2019 | 20 KB | |
| IRBA Staff Audit Practice Alert 3: The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers | Standards | 2019 | 26-11-2019 | 24 KB | |
| Proposed Guide for Registered Auditors: Engagements on Legal Practitioners’ Trust Accounts (Revised November 2019) | Standards | 2019 | 22-11-2019 | 21 KB | |
| Reminder: IRBA Seeks Feedback on Implementing SAAEPS 1 | Standards | 2019 | 05-11-2019 | 30 KB | |
| Zimbabwean Public Accountants and Auditors Board Pronouncement 01/2019 on the Application of International Accounting Standard 29, Financial Reporting in Hyperinflationary Economies | Standards | 2019 | 05-11-2019 | 18 KB | |
| Alert: Three months to go before the effective date of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures | Standards | 2019 | 13-09-2019 | 22 KB | |
| Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) | Standards | 2019 | 30-08-2019 | 20 KB | |
| The IRBA issues the South African Practice Statement (SAAPS) 4 (Revised 2019), Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity | Standards | 2019 | 29-08-2019 | 23 KB | |
| Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors | Ethics | 2019 | 28-08-2019 | 22 KB | |
| IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants | Ethics | 2019 | 23-08-2019 | 26 KB | |
| Illustrative Auditor’s Report for Engagements on the Compliance of the Attorneys’ Trust Accounts with the Attorneys Act and the Rules for the Attorneys’ Profession, as well as the Legal Practice Act and Legal Practice Council Rules | Attorneys trust | 2019 | 19-07-2019 | 17 KB | |
| eFiling Changes – 2019 Filing Season | Tax practitioners | 2019 | 12-07-2019 | 17 KB | |
| IESBA Launches the eCode | Ethics | 2019 | 04-07-2019 | 18 KB | |
| Enhancements to the Income Tax Return for Trusts and eFiling | Tax practitioners | 2019 | 04-07-2019 | 13 KB | |
| Alert: Updated Illustrative Wording – Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Assurance Provider’s Report | Standards | 2019 | 02-07-2019 | 25 KB | |
| Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers’ Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act | Standards | 2019 | 28-06-2019 | 20 KB | |
| Reminder: IRBA seeks feedback on implementing SAAEPS 1 | Standards | 2019 | 26-06-2019 | 28 KB | |
| Changes to the eFiling system: Multiple Profiles | Tax practitioners | 2019 | 24-06-2019 | 15 KB | |
| Illustrative Banks Act Regulatory Auditor’s Reports | Standards | 2019 | 19-06-2019 | 45 KB | |
| Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents’ Trust Accounts | Fresh produce agents trust accounts | 2019 | 11-06-2019 | 24 KB | |
| IRBA Rules Regarding Improper Conduct (Revised 2019) | Ethics | 2019 | 04-06-2019 | 26 KB | |
| Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors in respect of Second Opinions | Ethics | 2019 | 04-06-2019 | 25 KB | |
| The IRBA issues the South African Auditing Practice Statement (SAAPS) 3 (Revised May 2019), Illustrative Reports | Standards | 2019 | 30-05-2019 | 26 KB | |
| Estate Agency Affairs Board: 2019 Audit Reports Submission Reminder | Estate agents | 2019 | 27-05-2019 | 15 KB | |
| Audits of Less Complex Entities – Furthering the Debate on Applying the ISAs in Audits of Less Complex Entities | Standards | 2019 | 13-05-2019 | 18 KB | |
| Opportunity to Subscribe to Daily Updates on the IRBA Code of Professional Conduct (Revised November 2018) and Other Implementation Support Resources | Ethics | 2019 | 29-04-2019 | 27 KB | |
| IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) | Ethics | 2019 | 29-04-2019 | 26 KB | |
| Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector | Standards | 2019 | 08-04-2019 | 21 KB | |
| IAASB Quality Management Webcast Series | Standards | 2019 | 02-04-2019 | 25 KB | |
| IAASB Consults on Extended External Reporting Assurance | Standards | 2019 | 02-04-2019 | 18 KB | |
| Adoption of the International Auditing and Assurance Standards Board’s 2018 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements | Standards | 2019 | 26-03-2019 | 21 KB | |
| Two IESBA Global Ethics Webinars to Support the Revised and Restructured Code of Ethics | Ethics | 2019 | 14-03-2019 | 23 KB | |
| Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity | Standards | 2019 | 11-03-2019 | 19 KB | |
| Proposed Amendments to IRBA Rules Regarding Improper Conduct | Ethics | 2019 | 08-03-2019 | 27 KB | |
| Engagements on Attorneys’ Trust Accounts – Notice from the Legal Practitioners Fidelity Fund | Trust accounts | 2019 | 08-03-2019 | 17 KB | |
| Alert: Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Auditor’s and Assurance Provider’s Reports | Ethics | 2019 | 05-03-2019 | 43 KB | |
| Global Consultation on Quality Management for Firms and Engagements Now Open | Standards | 2019 | 25-02-2019 | 27 KB | |
| IAASB Future Strategy and Work Plan Consultation Now Open | Standards | 2019 | 22-02-2019 | 19 KB | |
| The ISA 540 (Revised) Implementation Working Group Provides Implementation Support on the Revised Standard | Standards | 2019 | 05-02-2019 | 25 KB | |
| REMINDER: Standards-related communiques issued in 2018 with submissions due in 2019 | Standards | 2019 | 15-01-2019 | 22 KB | |
| Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents’ Trust Accounts | Standards | 2018 | 11-12-2018 | 25 KB | |
| Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions | Ethics | 2018 | 07-12-2018 | 30 KB | |
| Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers’ Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act | Standards | 2018 | 07-12-2018 | 21 KB | |
| Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme | Medical schemes | 2018 | 06-12-2018 | 26 KB | |
| Revised Illustrative Banks Act Regulatory Auditor’s Reports | Banks Act | 2018 | 04-12-2018 | 67 KB | |
| Call for New Projects for the CFAE Work Programme | Ethics | 2018 | 30-11-2018 | 17 KB | |
| Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports | Standards | 2018 | 29-11-2018 | 25 KB | |
| Engagements on Attorneys’ Trust Accounts | Attorneys trust accounts | 2018 | 28-11-2018 | 19 KB | |
| Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements | Standards | 2018 | 26-11-2018 | 31 KB | |
| IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) | Ethics | 2018 | 12-11-2018 | 29 KB | |
| IAASB Issues ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures | Standards | 2018 | 08-11-2018 | 33 KB | |
| Invitation to an IAASB Outreach Event hosted with the IAASB Chairman | Standards | 2018 | 02-11-2018 | 20 KB | |
| Call for the Nominations of Registered Auditors to Serve on the Committee for Auditing Standards | Standards | 2018 | 29-10-2018 | 35 KB | |
| Call for New Projects for the CFAS Work Programme | Standards | 2018 | 11-09-2018 | 16 KB |  |
| South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria | Standards | 2018 | 05-09-2018 | 18 KB | |
| IAASB Webinar on ED-ISA 315 (Revised) – 8 August 2018 | Standards | 2018 | 27-07-2018 | 17 KB | |
| Transparency Reports will strengthen confidence in audit firms | Transparency reporting | 2018 | 27-07-2018 | 22 KB | |
| Exposure Draft: Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement | Standards | 2018 | 25-07-2018 | 18 KB | |
| Illustrative engagement letters, assurance reports and related guidance notes – sustainability engagements | Sustainability | 2018 | 15-06-2018 | 17 KB | |
| Estate Agency Affairs Board: 2018 Audit Reports Submission Reminder | Estate agents | 2018 | 07-06-2018 | 15 KB | |
| Proposed Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme | Medical schemes | 2018 | 06-06-2018 | 22 KB | |
| Revised Guide for Registered Auditors: Access to Working Papers | Standards | 2018 | 05-06-2018 | 23 KB | |
| Envisioning The Future – Survey on the IAASB’s Future Strategy | IAASB | 2018 | 04-06-2018 | 19 KB | |
| Proposed Revised and Restructured IRBA Code of Professional Conduct | Ethics | 2018 | 31-05-2018 | 31 KB | |
| IESBA Consults on Professional Scepticism | Ethics | 2018 | 29-05-2018 | 18 KB | |
| IESBA Consults on its 2019-2023 Strategy and Work Plan | Ethics | 2018 | 23-04-2018 | 18 KB | |
| South African Auditing Practice Statement (SAAPS) 2 (Revised 2018) Financial Reporting Frameworks and the Auditor’s Report | Standards | 2018 | 09-03-2018 | 25 KB | |
| Revised Illustrative Assurance Report prepared to meet the Johannesburg Stock Exchange Limited (JSE) Listing Requirements: Independent Reporting Accountant’s Assurance Report on the Compilation of Pro Forma Financial Information included in a Prospectus, | JSE | 2018 | 09-03-2018 | 18 KB | |
| Final Amendments to the IRBA Code Addressing Long Association of Personnel with an Audit or Assurance Client | Ethics | 2018 | 30-01-2018 | 17 KB | |
| REMINDER: Standards-related communiques issued in 2017 with submissions due in 2018 | Standards | 2018 | 12-01-2018 | 14 KB | |
| IESBA Seeks Your View on the Level of Fees Charged by Audit Firms | Ethics | 2018 | 10-01-2018 | 14 KB | |
| Monitoring Group Consultation Paper Call for comments on reforms to the global audit standard-setting process | Standards | 2017 | 01-12-2017 | 18 KB | |
| Proposed Revised Guide for Registered Auditors: Access to Working Papers | Standards | 2017 | 30-11-2017 | 41 KB | |
| South African Reserve Bank Issues Directive D5/2017 – Reporting Responsibilities for Auditors of Banks | SARB | 2017 | 30-11-2017 | 35 KB | |
| Exposure Draft: Proposed SAAEPS 1, Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitability of Criteria | Standards | 2017 | 29-11-2017 | 17 KB | |
| Call for the Nomination of RA Member to Serve on the Committee for Auditor Ethics | Ethics | 2017 | 02-11-2017 | 25 KB | |
| IRBA Frequently Asked Questions on NOCLAR | Ethics | 2017 | 17-10-2017 | 19 KB | |
| IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements | Ethics | 2017 | 14-09-2017 | 18 KB | |
| Letter Issued by the JSE Limited – New Listings: Key Audit Matters in Auditor’s Reports | JSE | 2017 | 07-09-2017 | 17 KB | |
| Proposed South African Auditing Practice Statement (SAAPS) 2 (Revised 2017) Financial Reporting Frameworks and the Auditor’s Report | Standards | 2017 | 31-08-2017 | 20 KB | |
| REMINDER: IRBA Code amendments relating to Non-Compliance with Laws and Regulations become effective as of 15 July 2017 | Ethics | 2017 | 11-07-2017 | 25 KB | |
| Withdrawal of the Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent | Standards | 2017 | 13-06-2017 | 15 KB | |
| Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets | Ethics | 2017 | 12-06-2017 | 58 KB | |
| Estate Agency Affairs Board: 2017 Audit Reports Submission Reminder | Estate agents | 2017 | 09-06-2017 | 14 KB | |
| IESBA Proposes New Guidance for Professional Skepticism and Professional Judgment | Ethics | 2017 | 01-06-2017 | 18 KB | |
| IESBA Embarks on a Strategic Review – Seeks Input from Stakeholders | IESBA | 2017 | 04-05-2017 | 17 KB | |
| Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures | Standards | 2017 | 04-05-2017 | 17 KB | |
| IRBA Staff Audit Practice Alert: Determining Other Information as Defined in ISA 720 (Revised) in the South African Context | Standards | 2017 | 11-04-2017 | 19 KB | |
| Sectional Titles – Auditor Reporting | Sectional titles | 2017 | 27-03-2017 | 15 KB | |
| Revised Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts | Attorneys trust accounts | 2017 | 14-03-2017 | 14 KB | |
| Adoption of the International Auditing and Assurance Standards Board’s 2016-2017 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements | Handbooks | 2017 | 06-03-2017 | 17 KB | |
| Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements | JSE | 2017 | 06-03-2017 | 14 KB | |
| Withdrawal of SASAE 3502 (Revised), Assurance Engagements on Broad-Based Black Economic Empowerment Verification Certificates | B-BBEE | 2017 | 24-02-2017 | 18 KB | |
| The International Auditing and Assurance Standards Board’s (IAASB) Revised International Standard on Auditing (ISA) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements | Standards | 2017 | 20-02-2017 | 19 KB | |
| REMINDER: Effective Dates of Recent Amendments to the IRBA Code of Professional Conduct, Auditing Standards and Auditor Reports | Ethics | 2017 | 07-02-2017 | 20 KB | |
| IESBA Releases Exposure Drafts on the Structure of the Code – Phase 2 and Revisions to Safeguards – Phase 2 | Ethics | 2017 | 07-02-2017 | 20 KB | |
| Standards News Omnibus: New Auditor’s Report Q&A and Resources which can be used for applying Professional Skepticism | Standards | 2017 | 13-01-2017 | 16 KB | |
| REMINDER: Standards-related communiques issued in 2016 with submissions due in 2017 | Standards | 2017 | 13-01-2017 | 18 KB | |
| Frequently Asked Questions on Public Interest Entities in the IRBA Code of Professional Conduct | Ethics | 2016 | 13-12-2016 | 16 KB | |
| Clarification of the definition of Public Interest Entity and Public Interest Score | Ethics | 2016 | 12-12-2016 | 19 KB | |
| Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards | Standards | 2016 | 05-12-2016 | 19 KB | |
| Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations | Ethics | 2016 | 01-12-2016 | 26 KB | |
| Revised Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor’s Reports A-H | SARB | 2016 | 01-12-2016 | 17 KB | |
| Proposed Revised Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts | Attorneys trust accounts | 2016 | 29-11-2016 | 19 KB | |
| Call for the Nomination of Members to Serve on the Committee for Auditor Ethics | Ethics | 2016 | 18-11-2016 | 26 KB | |
| CIPC Survey on Independent Review | Standards | 2016 | 18-11-2016 | 15 KB | |
| Invitation to Consultation Forums on Assurance on Integrated Reporting regarding the IAASB Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements | Integrated reporting | 2016 | 03-10-2016 | 20 KB | |
| Feedback on the IRBA Pro Forma Inspections of the New Auditor’s Reports | Standards | 2016 | 30-09-2016 | 25 KB | |
| IAASB Working Group Seeks Input on the Growing Use of Data Analytics in the Audit | Standards | 2016 | 29-09-2016 | 20 KB | |
| Revised Illustrative Reports Used by Registered Auditors When Reporting in Terms of the Financial Markets Act, No. 19 of 2012, and JSE Directive DG 1.7 | JSE | 2016 | 28-09-2016 | 18 KB | |
| IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks | Standards | 2016 | 26-09-2016 | 18 KB | |
| SMALL AND MEDIUM PRACTICES RESOURCES AND TOOLS | SMPs | 2016 | 15-09-2016 | 19 KB | |
| Illustrative South African Reserve Bank Macro-Prudential Foreign Exposure Limit Return Assurance Reports | SARB | 2016 | 13-09-2016 | 16 KB | |
| IAASB Releases Working Group Paper on Supporting Credibility and Trust in Emerging Forms of External Reporting | Integrated reporting | 2016 | 12-09-2016 | 16 KB | |
| Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors – Responding to Non-Compliance with Laws and Regulations (NOCLAR) | Ethics | 2016 | 09-09-2016 | 21 KB | |
| BEE Commission Information Session – Rustenburg | B-BBEE | 2016 | 05-09-2016 | 13 KB | |
| REMINDER: Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent | Standards | 2016 | 01-09-2016 | 18 KB | |
| Procedure for requesting a non-binding advisory opinion | B-BBEE | 2016 | 26-08-2016 | 15 KB | |
| IAASB’s Work Plan for 2017-2018 and Continuing Relevance of Its Strategic Objectives | IAASB | 2016 | 26-08-2016 | 17 KB | |
| Prescribed Auditor Reports for Medical Schemes | Medical schemes | 2016 | 15-08-2016 | 16 KB | |
| Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent | Standards | 2016 | 07-07-2016 | 18 KB | |
| Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor’s Reports | SARB | 2016 | 07-07-2016 | 17 KB | |
| Estate Agencies – FIC Registrations | Estate agents | 2016 | 06-07-2016 | 15 KB | |
| ISA 810 (Revised), Engagements to Report on Summary Financial Statements | Standards | 2016 | 15-06-2016 | 18 KB | |
| The South African Standard on Assurance Engagements (SASAE) 3502 (Revised) | B-BBEE | 2016 | 14-06-2016 | 18 KB | |
| Revised Illustrative Engagement Letter, Representation Letter and Auditors Reports for Engagements on Attorneys Trust Accounts | Attorneys trust accounts | 2016 | 14-06-2016 | 553 KB | |
| Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets | Ethics | 2016 | 09-05-2016 | 55 KB | |
| The Controlling Body of Strate issues Circular 11P/2016 | Strate | 2016 | 21-04-2016 | 15 KB | |
| The International Auditing and Assurance Standards Boards (IAASB) Revised International Standards on Auditing (ISAs) | Standards | 2016 | 15-04-2016 | 18 KB | |
| FINAL AMENDMENTS TO THE IRBA CODE OF PROFESSIONAL CONDUCT FOR REGISTERED AUDITORS RELATING TO THE DEFINITION OF PUBLIC INTEREST ENTITIES | Ethics | 2016 | 04-03-2016 | 28 KB | |
| South African Auditing Practice Statement (SAAPS) 3 (Revised November 2015) Illustrative Reports | Standards | 2016 | 01-03-2016 | 17 KB | |
| Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Provision Of Non-Assurance Services | Ethics | 2016 | 22-02-2016 | 23 KB | |
| Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements | JSE | 2016 | 22-02-2016 | 21 KB | |
| IESBA Releases Limited Re-exposure Draft on Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client | Ethics | 2016 | 10-02-2016 | 57 KB | |
| IESBA RELEASES EXPOSURE DRAFTS ON STRUCTURE OF THE CODE AND REVISIONS TO SAFEGUARDS | Ethics | 2016 | 28-01-2016 | 19 KB | |
| Adoption of the International Handbooks | Handbooks | 2016 | 27-01-2016 | 54 KB | |
| IAASB issues its Invitation to Comment Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits | Standards | 2016 | 25-01-2016 | 16 KB | |
| Adoption of the International Auditing and Assurance Standards Board′s 2015 Handbooks of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements | Handbooks | 2015 | 21-12-2015 | 60 KB | |
| The International Auditing and Assurance Standards Board’s (IAASB) Revised International Standards on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements and Related Conforming Amendments | Standards | 2015 | 18-11-2015 | 18 KB | |
| IAASB’s Proposed Revised International Standard on Auditing 810, Engagements to Report on Summary Financial Statements | Standards | 2015 | 05-10-2015 | 21 KB | |
| Proposed Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements | JSE | 2015 | 01-10-2015 | 20 KB | |
| The IRBA Board adopts the IAASB’s ISA 720 (Revised), The Auditor’s Responsibilities Relating to Other Information | Standards | 2015 | 07-09-2015 | 17 KB | |
| Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2015) Illustrative Reports | Standards | 2015 | 04-09-2015 | 22 KB | |
| Illustrative engagement letter, assurance report and related guidance – sustainability | Sustainability | 2015 | 03-09-2015 | 16 KB | |
| Guide for Registered Auditors: Guidance on performing audits on behalf of the AGSA | Public sector | 2015 | 21-08-2015 | 18 KB | |
| Guide for Registered Auditors: Guidance on performing audits where the AGSA has opted not to perform the audit | Public sector | 2015 | 21-08-2015 | 16 KB | |
| BROAD – BASED BLACK ECONOMIC EMPOWERMENT (B-BBEE) INFORMATION SESSION FOR B-BBEE APPROVED REGISTERED AUDITORS 2015 | B-BBEE | 2015 | 08-07-2015 | 28 KB | |
| Application impact of Amended Qualifying Small Enterprise (QSE) scorecard and Exempt Micro Enterprise (EME) requirements on the South African Standard on Assurance Engagements (SASAE) 3502 | B-BBEE | 2015 | 06-07-2015 | 19 KB | |
| Revised Guide for Registered Auditors: Reportable Irregularities in terms of the Auditing Profession Act | Reportable Irregularities | 2015 | 24-06-2015 | 16 KB | |
| Visit by the IAASB Leadership and Resources for the Implementation of the New and Revised Auditor Reporting Standards Resources | IAASB | 2015 | 18-06-2015 | 18 KB | |
| The IRBA Board adopts the IAASB’s new and revised Auditor Reporting Standards and related conforming amendments | Standards | 2015 | 17-06-2015 | 18 KB | |
| Estate Agency Affairs Board Alert | Estate agents | 2015 | 15-05-2015 | 20 KB | |
| IESBA’S PROPOSED STANDARD ON RESPONDING TO NON-COMPLIANCE WITH LAWS AND REGULATIONS (NoCLAR) | Ethics | 2015 | 13-05-2015 | 55 KB | |
| Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors relating to the Definition of Public Interest Entities | Ethics | 2015 | 16-03-2015 | 22 KB | |
| Guide for RAs on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme | Medical schemes | 2015 | 11-03-2015 | 53 KB | |
| Renumbering to Certain Paragraphs of the IRBA Code of Professional Conduct for Registered Auditors (Revised 2014) | Ethics | 2015 | 06-02-2015 | 24 KB | |
| Effect of the proclamation of the B-BBEE Amendment Act into law | B-BBEE | 2015 | 23-01-2015 | 18 KB | |
| Clarification on B-BBEE Verification Engagements performed in terms of the 2013 Codes of Good Practice | B-BBEE | 2015 | 23-01-2015 | 16 KB | |
| IAASB Issues a Framework for Audit Quality: Kew Elements that create an Environment for Audit Quality | IAASB | 2015 | 21-01-2015 | 43 KB | |
| Prescribed Auditor Reports for Medical Schemes and Proposed Guide for Registered Auditors: Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme | Medical schemes | 2014 | 15-12-2014 | 54 KB | |
| Adoption of the International Auditing and Assurance Standards Board’s 2014 Handbooks on International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements | Handbooks | 2014 | 10-12-2014 | 15 KB | |
| Assurance on Integrated Reports Roundtable – Cape Town – 24 November 2014 | Integrated reporting | 2014 | 13-11-2014 | 18 KB | |
| Section 121 Tax Allowance Incentive Programme Factual Findings Report | Standards | 2014 | 31-10-2014 | 17 KB | |
| Retirement Fund Auditor Reports | Retirement funds | 2014 | 12-09-2014 | 15 KB | |
| Revised Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements | JSE | 2014 | 11-09-2014 | 18 KB | |
| COMMITTEE FOR AUDITOR ETHICS IESBA STRENGTHEN AUDITOR INDEPENDENCE BY ISSUING PROPOSED AMENDMENTS ADDRESSING LONG ASSOCIATION IN ETHICS CODE | Ethics | 2014 | 18-08-2014 | 17 KB | |
| SAAPS 3 (Revised November 2013) Illustrative Reports – Afrikaans reports | Standards | 2014 | 11-08-2014 | 20 KB | |
| ISA 610 (Revised 2013), Using the Work of Internal Auditors The use of direct assistance by Internal Audit to an External Auditor | Standards | 2014 | 03-07-2014 | 53 KB | |
| Frequently Asked Questions on the Guide for Registered Auditors: Engagements on Attorneys Trust Accounts | Attorneys trust accounts | 2014 | 19-06-2014 | 61 KB | |
| ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information | Standards | 2014 | 11-06-2014 | 17 KB | |
| IESBA issues Proposed Enhancements to certain Non-Assurance Services Provisions in Ethics Code | Ethics | 2014 | 27-05-2014 | 15 KB | |
| The IAASB Proposes Enhancements to the International Standards on Auditing focused on Financial Statement disclosures | Standards | 2014 | 21-05-2014 | 50 KB | |
| The IAASB re-exposes the proposed ISA 720 (Revised), The Auditor’s Responsibilities Relating to other information and Proposed Consequential and Conforming Amendments to other ISAs | Standards | 2014 | 21-05-2014 | 57 KB | |
| Illustrative Engagement Letter for the Assurance Engagement and Illustrative Assurance Report for use on Sustainability Reports | Sustainability | 2014 | 25-04-2014 | 25 KB | |
| Guidance on the illustrative engagement letter for a sustainability assurance engagement, and the related illustrative assurance | Sustainability | 2014 | 17-04-2014 | 18 KB | |
| Frequently Asked Questions (FAQs) on Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates | B-BBEE | 2014 | 09-04-2014 | 23 KB | |
| Validity of B-BBEE Verification Certificates issued by B-BBEE approved registered auditors, and EME Certificates issued by registered auditors | B-BBEE | 2014 | 03-04-2014 | 23 KB | |
| IRBA Code of Professional Conduct for Registered Auditors (Revised 2014) | Ethics | 2014 | 18-03-2014 | 25 KB | |
| Guide for Registered Auditors: Engagements on Attorneys Trust Accounts | Attorneys trust accounts | 2014 | 28-02-2014 | 54 KB | |
| Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates and Exempted Micro Enterprise (EME) Certificates Under the Amended Codes of Good Practice on B-BBEE as Gazetted on 11 October 2013 (Codes of 2013) | B-BBEE | 2013 | 13-12-2013 | 52 KB | |
| South African Auditing Practice Statements Revised SAAPS 2 (Revised November 2013) Financial Reporting Frameworks and the Auditor’s Report and SAAPS 3 (Revised November 2013) Illustrative Reports | Standards | 2013 | 03-12-2013 | 52 KB | |
| Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements | JSE | 2013 | 03-12-2013 | 53 KB | |
| Due Process Policy for the Development, Adoption and Issue of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements; and Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Services Prono | Standards | 2013 | 03-12-2013 | 52 KB | |
| Proposed amendments to the Code of Professional Conduct for Registered Auditors | Ethics | 2013 | 18-10-2013 | 61 KB | |
| Adoption of the International Audit and Assurance Standards Board’s 2013 Handbooks on International Quality Control, Auditing, Review, other Assurance and Related Services Pronouncements | Handbooks | 2013 | 18-10-2013 | 57 KB | |
| Invitation to an IRBA Round Table Discussion on the IAASB’s Proposed New and Revised International Standards on Auditing set to Transform the Auditor’s Report | Standards | 2013 | 30-09-2013 | 31 KB | |
| IAASB’s Proposed New and Revised International Standards on Auditing set to Fundamentally Transform the Auditor’s Report | Standards | 2013 | 23-09-2013 | 56 KB | |
| Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA | Public sector | 2013 | 23-09-2013 | 23 KB | |
| Proposed Guidance for Registered Auditors: Performing Audits where the AGSA has Opted not to Perform the Audit | Public sector | 2013 | 23-09-2013 | 23 KB | |
| Proposed Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts | Attorneys trust accounts | 2013 | 23-09-2013 | 23 KB | |
| South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions issued | Standards | 2013 | 08-08-2013 | 23 KB | |
| Proposed South African Standard on Assurance Engagements 3501 Assurance Engagements on extensible Business Reporting Language (XBRL) | Standards | 2013 | 17-07-2013 | 48 KB | |
| Reminder: Exposure Comment Period Ends on 15 May 2013 | Standards | 2013 | 09-05-2013 | 17 KB | |
| IAASB releases ISA 610 (Revised 2013), Using the Work of Internal Auditors | Standards | 2013 | 03-05-2013 | 16 KB | |
| Revised medical schemes audit report: ISAE 3000 audit report template | Medical schemes | 2013 | 18-04-2013 | 15 KB | |
| Proposed South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions | Standards | 2013 | 27-03-2013 | 20 KB | |
| Proposed Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports | JSE | 2013 | 12-03-2013 | 20 KB | |
| IAASB issues Consultation Paper on a Framework for Audit Quality | IAASB | 2013 | 07-02-2013 | 53 KB | |
| International Auditing and Assurance Standards Board (IAASB) Issues International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements | Standards | 2012 | 20-12-2012 | 56 KB | |
| Staff Questions & Answers – Applying ISQC 1 Proportionately with the Nature and Size of a Firm | IAASB | 2012 | 20-12-2012 | 54 KB | |
| Revision of the Fundamental Auditing Principles | Public sector | 2012 | 20-12-2012 | 60 KB | |
| The IAASB Proposes Standard Enhancing Auditor Responsibilities for Disclosures beyond the Financial Statements | Standards | 2012 | 19-12-2012 | 53 KB | |
| The Controlling Body of Strate Issues 08P/2012 | Strate | 2012 | 18-12-2012 | 50 KB | |
| Proposed South African Preface to the Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements and the Proposed Due Process Policy for the Development, Adoption and Implementation of South African Quality Control, Auditing, | Standards | 2012 | 05-12-2012 | 62 KB | |
| Important Information Regarding Reportable Irregularities | Reportable Irregularities | 2012 | 11-10-2012 | 46 KB | |
| IRBA CODE OF PROFESSIONAL CONDUCT HIGH LEVEL SUMMARY OF PROHIBITIONS APPLICABLE TO AUDITS AND REVIEWS | Ethics | 2012 | 11-10-2012 | 22 KB | |
| Estate Agency Affairs Board Notification – Auditor Report Deadline and Internal Processing | Estate agents | 2012 | 02-10-2012 | 50 KB | |
| CALL FOR NOMINATION OF PERSONS TO SERVE ON THE COMMITTEE FOR AUDITING STANDARDS | Standards | 2012 | 13-09-2012 | 59 KB | |
| IESBA issues Proposed Changes to the Code of Ethics to Address Illegal Acts | Ethics | 2012 | 12-09-2012 | 52 KB | |
| IESBA issues Proposed Changes to the Definition of “Those Charged with Governance” | Ethics | 2012 | 12-09-2012 | 53 KB | |
| ISAE 3420 Assurance Engagements to Report on the Compilation of Pro-Forma Financial Information Included in a Prospectus | JSE | 2012 | 06-09-2012 | 56 KB | |
| Invitation to Comment: Improving the Auditor’s Report | Standards | 2012 | 30-08-2012 | 56 KB | |
| ETHICS WORKSHOPS FOR REGISTERED AUDITORS | Ethics | 2012 | 20-07-2012 | 74 KB | |
| Estate Agency Affairs Board Audit Requirements Extension for submission of auditors’ report on estate agents’ trust accounts | Estate agents | 2012 | 05-07-2012 | 23 KB | |
| SAAPS 2 (Revised) Financial Reporting Frameworks and the Auditor’s Report and SAAPS 3 (Revised) Illustrative Report | Standards | 2012 | 02-07-2012 | 56 KB | |
| Guidance for Auditing in the Public Sector | Public sector | 2012 | 18-06-2012 | 51 KB | |
| Committee for Auditing Standards Strategy 2012 – 2014 | Standards | 2012 | 14-06-2012 | 48 KB | |
| Withdrawal of a Guide for Registered Auditors: The Auditor attending the Annual General Meeting | Standards | 2012 | 12-06-2012 | 48 KB | |
| Enterprise Investment Programme: Manufacturing Investment Programme or Tourism Support Programme – Revised Factual Findings Report | Standards | 2012 | 30-03-2012 | 46 KB | |
| ETHICS WORKSHOPS FOR REGISTERED AUDITORS Research regarding additional dates and venues | Ethics | 2012 | 17-02-2012 | 49 KB | |
| Proposed South African Standard on Assurance Engagements 3502 Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates | B-BBEE | 2012 | 24-01-2012 | 59 KB | |
| IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants “Addressing Conflicts of Interest” | Ethics | 2012 | 05-01-2012 | 52 KB | |
| Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised) Illustrative Reports | Standards | 2011 | 22-12-2011 | 55 KB | |
| The Controlling Body of Strate Issues 06P/2011 | Strate | 2011 | 05-12-2011 | 48 KB | |
| IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code | Ethics | 2011 | 23-11-2011 | 53 KB | |
| Approval for Registered Auditors to provide B-BBEE Verification Assurance Services | B-BBEE | 2011 | 13-10-2011 | 60 KB | |
| A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives | Public sector | 2011 | 05-10-2011 | 54 KB | |
| Estate Agents Trust Accounts Revised Auditors Report | Estate agents | 2011 | 08-09-2011 | 48 KB | |
| A Proposed Guide for Registered Auditors Auditing in the Public Sector | Public sector | 2011 | 08-09-2011 | 52 KB | |
| Illustrative ISRE 2400 Independent Reviewer’s Reports | Standards | 2011 | 08-09-2011 | 56 KB | |
| Audit of Subsidiaries of Listed Companies | JSE | 2011 | 06-09-2011 | 47 KB | |
| Interim Arrangements for Independent Reviewers of Companies with a Public Interest Score of 100-349 | Standards | 2011 | 12-08-2011 | 47 KB | |
| The Department of Justice and Constitutional Development Chief Masters Directive 4 of 2011 – Administration of Estates Act, 1965: Section 28(1)(c) | Estates | 2011 | 29-06-2011 | 45 KB | |
| Revised Preferential Procurement Regulations | B-BBEE | 2011 | 29-06-2011 | 45 KB | |
| Audit of the Subsidiaries of Listed Companies | JSE | 2011 | 29-06-2011 | 46 KB | |
| Illustrative ISA 700 Auditor’s Report on Statutory Financial Statements | Standards | 2011 | 22-06-2011 | 50 KB | |
| The Controlling Body of Strate Issues 05P/2011 | Strate | 2011 | 20-05-2011 | 46 KB | |
| IAASB issues the Proposed ISAE 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information | Standards | 2011 | 20-05-2011 | 50 KB | |
| IAASB Proposes Assurance Standard To Strengthen Reporting On Greenhouse Gases | Standards | 2011 | 15-04-2011 | 50 KB | |
| IAASB Exposes Enhanced Review Engagement Standard | Standards | 2011 | 13-04-2011 | 50 KB | |
| REGISTERED AUDITORS PLANNING TO ISSUE B-BBEE RATINGS CERTIFICATES | B-BBEE | 2011 | 11-04-2011 | 45 KB | |
| ASSISTANCE REQUIRED FROM REGISTERED AUDITORS TO ISSUE B-BBEE RATINGS CERTIFICATES | B-BBEE | 2011 | 08-04-2011 | 48 KB | |
| Financial Soundness of Financial Service Providers | FSPs | 2011 | 14-03-2011 | 51 KB | |
| SAAPS 2 (Revised) Financial Reporting Frameworks and the Auditor’s Report | Standards | 2011 | 03-02-2011 | 47 KB | |
| Adoption of Auditing Pronouncements | Handbooks | 2010 | 15-11-2010 | 46 KB | |
| Reminder to submit comments on the Proposed Revised South African Auditing Practice Statement (SAAPS) 2: Financial Reporting Frameworks and the Auditor’s Report | Standards | 2010 | 15-11-2010 | 44 KB | |
| Registered Auditors and the Voluntary Disclosure Programme | Reportable Irregularities | 2010 | 09-11-2010 | 48 KB | |
| IAASB Proposes New Guidance on Auditing Complex Financial Instruments | Standards | 2010 | 09-11-2010 | 48 KB | |
| IAASB Addresses Compilation Engagements and Exposes an Enhanced Standard | Standards | 2010 | 09-11-2010 | 50 KB | |
| Guide for Registered Auditors: Access to Audit Working Papers | Standards | 2010 | 04-11-2010 | 43 KB | |
| Explanatory Memorandum and Exposure Draft Proposed Revised South African Auditing Practice Statement (SAAPS) 2 Financial Reporting Frameworks and the Auditor’s Report | Standards | 2010 | 07-10-2010 | 49 KB | |
| IFAC Handbooks of International Standards on Quality Control Auditing, Review, Other Assurance and Related Services 2010 Edition – Parts I and II | Handbooks | 2010 | 22-09-2010 | 49 KB | |
| New Email Address for the Submission of Reportable Irregularities and Guidance on Submission of Reports to the IRBA | Reportable Irregularities | 2010 | 13-09-2010 | 51 KB | |
| IAASB Proposes Enhanced Standard on Using the Work of Internal Auditors ISA 610 | Standards | 2010 | 18-08-2010 | 46 KB | |
| Call for nomination of persons to serve on the Committee for Auditor Ethics (CFAE) | Ethics | 2010 | 29-07-2010 | 22 KB | |
| IAASB Proposes New Standard to Strengthen Reporting on Pro Forma Financial Information in Prospectuses ISAE 3420 | Standards | 2010 | 08-07-2010 | 45 KB | |
| Revised Medical Schemes Audit Reports | Medical schemes | 2010 | 07-07-2010 | 42 KB | |
| IRBA issues Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors | Ethics | 2010 | 23-06-2010 | 45 KB | |
| The Revised Transitional Assurance Report of the Independent Auditor on Attorney’s Trust Accounts remains effective for 2010 | Attorneys trust accounts | 2010 | 21-05-2010 | 43 KB | |
| SAAPS 3 (Revised) (March 2010) Illustrative Independent Auditor’s Reports | Standards | 2010 | 18-03-2010 | 45 KB | |
| Reminder to submit comments on Exposure Draft of Rules regarding Improper Conduct and Code of Professional Conduct | Ethics | 2010 | 11-03-2010 | 41 KB | |
| Submissions to the Department of Trade and Industry in respect of the Rectification of the Companies Act 2008 (Act No. 71 of 2008) and draft Regulations pursuant thereto | Companies Act | 2010 | 03-02-2010 | 43 KB | |
| IAASB Issues New International Standard on Assurance Engagements (ISAE) 3402 Assurance Reports on Controls at Service Organisations | Standards | 2010 | 06-01-2010 | 49 KB | |
| Department of Trade and Industry publishes Draft Regulations to the Companies Act, 2008 (Act No. 71 of 2008) for Public Comment by 1 March 2010 | Companies Act | 2010 | 05-01-2010 | 23 KB | |
