Statutory Committees
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Committee for Auditing Standards
Committee for Auditing Standards (CFAS) and its Strategy
CFAS Strategy
CFAS Meeting Dates
- 4 March 2026
- 20 May 2026
- 18 August 2026
- 12 November 2026
- 4 March 2027
Forms
Call for new CFAS Projects
Committee Members
| Category | Title | Name | Surname | Status | Designation | Employer |
|---|---|---|---|---|---|---|
| Regulators | Mr | Zakaria | Rashid | Chairperson | CA(SA) | JSE Limited |
| Ms | Amanda | Madikizela | Member | CA(SA) | Prudential Authority of the South African Reserve Bank (SARB) | |
| Vacant | Alternate to Amanda Madikizela | South African Reserve Bank (SARB) | ||||
| Ms | Wilma | Mokupo | Member | CA(SA) | Financial Sector Conduct Authority (FSCA) | |
| Vacant | Alternate to Wilma Mokupo | Financial Sector Conduct Authority (FSCA) | ||||
| Ms | Desrae | Lawrence | Member | CA(SA) | South African Revenue Service (SARS) | |
| Ms | Natashia | Singh | Alternate to Desrae Lawrence | CA(SA) | South African Revenue Service (SARS) | |
| Registered Auditors | Ms | Lynette | Roeloffze | Member SMP Representative | CA(SA), RA | Forvis Mazars |
| Ms | Annalien | Carstens | Member SMP Representative | CA(SA), RA | Altimax | |
| Ms | Vicky | Myburgh | Member | CA(SA), RA | PwC | |
| Vacant | SMP Representative | |||||
| Ms | Mandy | Watson | Member Chairperson of the RIRSC | CA(SA), RA | KPMG | |
| Ms | Meredith | Van Den Barselaar | Member | CA(SA), RA | Deloitte | |
| Ms | Tatenda | Zimondi | Deputy Chairperson SMP Representative | CA(SA),RA | Grant Thornton International Limited | |
| Ms | Ronelle | Govender | Member | CA(SA),RA | EY | |
| Public Sector | Ms | Linda | Le Roux | Member Chairperson of the PSSC | CA(SA) | Auditor-General (AGSA) |
| Mr | Nhlanhla | Ngaka | Alternate to Linda Le Roux | CA(SA) | Auditor-General (AGSA) | |
| Academics | Mr | Riyad | Moosa | Member | CA(SA) | University of Johannesburg (UJ) |
| Attorney Representative | Mr | Lucien | Pierce | Attorney Representative | Attorney | PPM Attorneys |
| Technical Advisors | Vacant | Technical Advisor to Zakaria Rashid | JSE Limited | |||
| Mr | Mohammed | Adam | Technical Advisor to Vicky Myburgh | CA(SA) | PwC | |
| Ms | Wadzie | Mamboininga | Technical Advisor to Meredith van den Barselaar | CA(SA) | Deloitte | |
| Ms | Mariaan | Henning | Technical Advisor to Linda le Roux | CA(SA) | Auditor-General (AGSA) | |
| Ms | Nicki | Bester | Technical Advisor to Ronelle Govender | CA(SA) | EY | |
| Ms | Runyararo | Makanza | Technical Advisor to Tatenda Zimondi | CA(SA) | SNG Grant Thornton | |
| Ms | Fatima | Khan | Technical Advisor to Mandy Watson | CA(SA) | KPMG | |
| Ms | Bathoni | Mostert | Technical Advisor to Lynette Roeloffze | CA(SA) | Forvis Mazars | |
| Ms | Doné | Pienaar | Technical Advisor to Annalien Carstens | CA(SA), RA | Altimax | |
| Ms | Ivonne | Vorster | Technical Advisor to Desrae Lawrence | CA(SA) | South African Revenue Services (SARS) | |
| By invitation | Mr | Andre | Appel | Invitee | CA(SA) | SAICA Assurance Guidance Committee (AGC) |
| Mr | Thandokuhle | Myoli | Invitee | CA(SA), RA | SAICA | |
| Mr | Milton | Segal | Invitee | CA(SA) | SAICA | |
| Ms | Annerie | Pretorius | Invitee | CA(SA) | SAICA | |
| Mr | Kada | Phiri | Invitee | FCCA | ACCA | |
| Mr | Cuma | Zwane | Invitee | CIPC | ||
| Ms | Alta | Prinsloo | Invitee | PAFA CEO | PAFA | |
| Mr | Neil | Morris | Invitee | CA(SA), RA | KPMG Global IAASB Member | |
| Ms | Jyoti | Vallabh | Invitee Acting SSC Chairperson | CA(SA), RA | Deloitte |
Status of Pronouncements
The Committee for Auditing Standards’ (CFAS) Status and Authority of Quality Management, Auditing, Review and Other Assurance and Related Services Pronouncements clarifies the status and authority of the auditing pronouncements (standards, practice statements and guides) issued by the IRBA.
| Title | Effective Date | Download Documents |
|---|---|---|
| Status and Authority of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements (Revised November 2024) | 11 December 2024 | |
| Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements |
Due Process Policy
Due Process Policy
The Committee for Auditing Standards’ (CFAS) Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review and Other Assurance serves the public interest clarifies the objectives and operating procedures of the CFAS in the development, adoption and issue of high-quality standards.
|
Adoption of the Standards
The continued adoption and prescription of the Standards is effected by gazetting periodic IRBA Board Notices.
| Board Notice | Government Gazette | Prescribing the Handbooks for the period | |
| 128 of 2009 | No. 32615 of 9 October 2009 | 2009 Edition | Download |
| 154 of 2010 | No. 33710 of 5 November 2010 | 2010 Edition | Download |
| 207 of 2013 | No. 36923 of 18 October 2013 | 2013 Edition and 2012 Edition | Download |
| 143 of 2014 | No. 38263 of 5 December 2014 | 2014 Edition | Download |
| 272 of 2015 | No. 39531 of 18 December 2015 | 2015 Edition | Download |
| 17 of 2017 | No. 40660 of 3 March 2017 | 2016 – 2017 Edition | Download |
| 33 of 2019 | No. 42323 of 22 March 2019 | 2018 Edition | Download |
| 146 of 2021 | No. 45500 of 19 November 2021 | 2020 Edition | Download |
| 394 of 2023 | No. 48017 of 10 February 2023 | 2021 Edition | Download |
| 509 of 2023 | No. 49270 of 17 November 2023 | 2022 Edition | |
690 of 2024 | No. 51636 of 21 November 2024 | 2023 – 2024 Edition | Download |
Committee for Auditor Ethics
CFAE Meetings
Forms
CFAE meeting dates:
- 04 June 2026
- 01 September 2026
- 03 November 2026
- 18 February 2027
Committee Members
| Title | Name | Surname | Status | Designation | Employer |
|---|---|---|---|---|---|
| Mr | Sibusiso | Dhladhla | Chairperson | ACCA | Service SETA |
| Ms | Marelize | Louw | Deputy Chairperson | CA(SA), RA | AGSA |
| Mr | Bibi | Kola | Member | CA(SA) | KPMG |
| Mr | Yongama | Madolo | Member | CA(SA), RA | Kulagro |
| Dr | Judith | Terblanche | Member | CA(SA) | Milpark |
| Ms | Depika | Singh | Member | CA(SA) | Advicecube (Pty) Ltd |
| Mr | Rajesh | Mahabeer | Member | FCMA, FCCA, CA(SA) | CEO-Trilord Consulting |
| Ms | Vianca | Pretorius | Member | CA(SA) | BDO |
| Ms | Tshegofatso | Mahuma | Member | CA(SA), RA | CEO-MGIRAS |
| Ms | Hlengiwe | Ndlela | Member | CA(SA), RA | UKZN |
Disciplinary Committee
| Title | Name | Surname | Status | Designation | Employer | |
|---|---|---|---|---|---|---|
| Advocate | Anthea | Platt | Chairman | Pitje Group | ||
| Advocate | Emmanuel | Mokutu | Deputy Chairman | AFSA Johannesburg Chambers | ||
| Advocate | Ettian | Raubenheimer | The Protea Group of Advocates | |||
| Advocate | S | Van Nieuwenhuizen | ||||
| Advocate | TK | Manyage | ||||
| Mr | M | Crisp | ||||
| Ms | L | Van Eeden | ||||
| Ms | D | Lamprecht | ||||
| Ms | Salma | Vanker | CA(SA) | University of KwaZulu-Natal | ||
| Ms | Maria J | Fouche (Gois) | RA | Family Investment Company | ||
| Mr | S | Maharaj |
Education and Transformation Committee
| Title | Name | Surname | Status | Designation | Employer |
|---|---|---|---|---|---|
| Mr | Sibusiso | Dhladhla | Chairperson | ACCA | Service SETA |
| Ms | Marelize | Louw | Deputy Chairperson | CA(SA), RA | AGSA |
| Mr | Bibi | Kola | Member | CA(SA) | KPMG |
| Mr | Yongama | Madolo | Member | CA(SA), RA | Kulagro |
| Dr | Judith | Terblanche | Member | CA(SA) | Milpark |
| Ms | Depika | Singh | Member | CA(SA) | Advicecube (Pty) Ltd |
| Mr | Rajesh | Mahabeer | Member | FCMA, FCCA, CA(SA) | CEO-Trilord Consulting |
| Ms | Vianca | Pretorius | Member | CA(SA) | BDO |
| Ms | Tshegofatso | Mahuma | Member | CA(SA), RA | CEO-MGIRAS |
| Ms | Hlengiwe | Ndlela | Member | CA(SA), RA | UKZN |
Investigating Committee
| Title | Name | Surname | Status | Designation | Employer | |
|---|---|---|---|---|---|---|
| Ms | Melanie | Naidoo | Advocate, MBA | Self-Employed | ||
| Ms | Bonisile | Ntutela | CA(SA) | SARB/PA | ||
| Mr | Frantz | Scheepers | CA(SA) | Self Employed | ||
| Mr | Grant | Krog | CA(SA) | First Rand Group | ||
| Mr | Sanjay | Soni | CA(SA) | Self-Employed | ||
| Mr | Alistair | Pearce | CA(SA) | Retired | ||
| Ms | Yael | Dall | MPHIL (Applied Ethics) | Discovery | ||
| Ms | Cosmore | Pariola | CA(SA), MBL | Payments Association of South Africa | ||
| Mr | Yekeen | Hutheram | CA(SA), CIA | JSE |
Inspections Committee
| Title | Name | Surname | Status | Designation | Employer |
|---|---|---|---|---|---|
| Ms | Chwayita | Mtebele | Member | HOD: Investment Providers | Financial Sector Conduct Authority |
| Mr | Eugene | De Haan | Member | Business Unit Leader: Quality Management | Auditor-General of South Africa |
| Ms | Sipokazi | Swana | Member | Position Head: Balance Sheet Reporting | Old Mutual Ltd |
| Mr | Des | Mahony | Member | CA (SA), Legal Practitioner | Musth Capital |