SAAPS 3 Revised for EAR Illustrative Reports

• SAAPS 3 (Revised March 2024), Illustrative Reports

In September 2023 the IRBA prescribed the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (The EAR Rule). This IRBA Rule is effective for audits of financial statements for periods ending on or after 15 December 2024. Early adoption is permitted.

• • IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (Government Gazette No. 49309 on 15 September 2023 (Board Notice 475 of 2023)