{"id":2450,"date":"2025-10-13T11:09:18","date_gmt":"2025-10-13T11:09:18","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=2450"},"modified":"2026-07-17T10:32:56","modified_gmt":"2026-07-17T08:32:56","slug":"audit-practice-alerts","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/audit-practice-alerts\/","title":{"rendered":"Audit Practice Alerts"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2450\" class=\"elementor elementor-2450\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fca1147 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"fca1147\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a03da6\" data-id=\"2a03da6\" data-element_type=\"column\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f15143f\" data-id=\"f15143f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f59daa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-708ab8ff\" data-id=\"708ab8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ef4dfec hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-1ef4dfec\" class=\"hfe-nav-menu\"><li id=\"menu-item-9804\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/ethics-the-rules-and-the-code\/\" class = \"hfe-menu-item\">The IRBA Code of Professional Conduct<\/a><\/li>\n<li id=\"menu-item-9768\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" class = \"hfe-menu-item\">SAAPS<\/a><\/li>\n<li id=\"menu-item-15846\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/exposure-drafts-and-comment-letters\/\" class = \"hfe-menu-item\">Exposure Drafts and Comment Letters<\/a><\/li>\n<li id=\"menu-item-15871\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-practice-alerts\/\" class = \"hfe-menu-item\">Audit Practice Alerts<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aea5256 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aea5256\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91ffde0\" data-id=\"91ffde0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c4548e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3c4548e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Audit Practice Alerts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fad66b7 elementor-widget elementor-widget-text-editor\" data-id=\"fad66b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Audit Practice Alerts<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d95c6f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d95c6f4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ab7056\" data-id=\"3ab7056\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f183810 elementor-widget elementor-widget-text-editor\" data-id=\"f183810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Where necessary, IRBA Staff Practice Alerts are developed to meet local requirements. IRBA Staff Practice Alerts do not constitute authoritative pronouncements from the IRBA, nor do they amend International Standards, South African Standards, South African Practice Statements or South African Guides. IRBA Staff Practice Alerts may comprise Review Engagements Practice Alerts, Assurance Engagements Practice Alerts, Related Services Practice Alerts, Audit Practice Alerts and Ethics Practice Alerts. Ethics Practice Alerts are available <a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/ethics-the-rules-and-the-code\/\">here<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-302bd8f elementor-widget elementor-widget-n-accordion\" data-id=\"302bd8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5050\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5050\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 12: New Frequently Asked Questions on Sustainability Assurance Engagements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5050\" class=\"elementor-element elementor-element-30f4a34 e-con-full e-flex e-con e-child\" data-id=\"30f4a34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba5c101 elementor-widget elementor-widget-text-editor\" data-id=\"ba5c101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<style>\n  \/* Global shading for all table headers on your site *\/\n  .table th,\n  table th {\n    background-color: #f5f5f5 !important;\n    color: #808080 !important;\n    text-align: left !important;\n    padding: 10px !important;\n    border: 1px solid #ddd !important;\n    font-weight: bold;\n  }\n\n  \/* Optional: Make body cells look cleaner too *\/\n  .table td,\n  table td {\n    padding: 10px !important;\n    border: 1px solid #ddd !important;\n    vertical-align: top !important;\n  }\n<\/style>\n<table class=\"table table-striped\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: left;\">Title<\/th>\n<th style=\"text-align: left;\">Date Issued<\/th>\n<th style=\"text-align: left;\">Effective Date<\/th>\n<th style=\"text-align: left;\">Download<\/th>\n<\/tr>\n<tr>\n<td>IRBA Staff Audit Practice <a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/12.-IRBA-Staff-Audit-Practice-Alert-12_New-FAQ---Sustainability-Assurance-Engagements.pdf\">Alert 12<\/a>: <em>New Frequently Asked Questions on Sustainability Assurance Engagements<\/em><\/td>\n<td valign=\"top\">March 2026<\/td>\n<td valign=\"top\">Immediate<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/Staff%20Practice%20Alert%2012%20-%20New%20FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n \t<li>\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/12.-IRBA-Staff-Audit-Practice-Alert-12_New-FAQ---Sustainability-Assurance-Engagements.pdf\">03 March 2026: Staff Practice Alert 12 New Frequently Asked Questions on Sustainability Assurance Engagements<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5051\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5051\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 11 : The Use of Generative Artificial Intelligence and Emerging Technologies in Audits <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5051\" class=\"elementor-element elementor-element-9191640 e-con-full e-flex e-con e-child\" data-id=\"9191640\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3050675 elementor-widget elementor-widget-text-editor\" data-id=\"3050675\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td><span style=\"color: #808080;\">Staff Practice Alert 11 : Generative Artificial Intelligence &amp; Emerging Technologies in the Audit<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">September 2025<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Staff%20Practice%20Alert%2011%20Sep%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>25 September 2025:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/53_%20Staff%20Practice%20Alert%2011.pdf\" target=\"_blank\" rel=\"noopener\">Release of Staff Audit Practice Alert 11: The Use of Generative Artificial Intelligence and Emerging Technologies in Audits<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5052\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5052\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 10 :  Key Considerations \u2013 Acceptance and Continuation of Client Relationships of Audit Engagements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5052\" class=\"elementor-element elementor-element-c2bba5a e-con-full e-flex e-con e-child\" data-id=\"c2bba5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94970ae elementor-widget elementor-widget-text-editor\" data-id=\"94970ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td><span style=\"color: #808080;\">IRBA Staff Audit Practice Alert 10: Key Considerations \u2013 Acceptance and Continuation of Client Relationships of Audit Engagements<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">July 2024<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Practice%20Alert%2010%20-%20Key%20Considerations%20Acceptance%20continuation%20of%20client%20relationships.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><p>08 July 2024:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/36_%20IRBA%20Staff%20Practice%20Alert%2010.pdf\" target=\"_blank\" rel=\"noopener\">Staff Audit Practice Alert 10: Key Considerations \u2013 Acceptance and Continuation of Client Relationships of Audit Engagements<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5053\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5053\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5053\" class=\"elementor-element elementor-element-a18a562 e-con-full e-flex e-con e-child\" data-id=\"a18a562\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a723fd elementor-widget elementor-widget-text-editor\" data-id=\"3a723fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>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<\/td><td valign=\"top\"><span style=\"color: #808080;\">September 2023<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Effective for audits of financial statements of public interest entities for periods ending on or after 15 December 2024. Early adoption is permitted if the EAR Rule is early adopted.<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%209_EAR%20Guidance.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>20 September 2023:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/62_%20Communique%20-%20Staff%20Alert%209%20-%20EAR.pdf\" target=\"_blank\" rel=\"noopener\">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<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5054\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5054\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5054\" class=\"elementor-element elementor-element-11631ef e-con-full e-flex e-con e-child\" data-id=\"11631ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d69ecb4 elementor-widget elementor-widget-text-editor\" data-id=\"d69ecb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>\u00a0IRBA Staff\u00a0 Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements<\/td><td valign=\"top\"><span style=\"color: #808080;\">October 2022<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/15_%20IRBA%20Staff%20Audit%20Practice%20Alert%208_FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>31 October 2022:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/96_%20IRBA%20Staff%20Audit%20Practice%20Alert%208_FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5055\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5055\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 7: Content of a Transparency Report <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5055\" class=\"elementor-element elementor-element-0062533 e-con-full e-flex e-con e-child\" data-id=\"0062533\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57998d0 elementor-widget elementor-widget-text-editor\" data-id=\"57998d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>IRBA Staff\u00a0 Practice Alert 7: Content of a Transparency Report<\/td><td valign=\"top\"><span style=\"color: #808080;\">August 2022<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%207_Content%20of%20a%20Transparency%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>31 August 2022: <a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/78.-IRBA-Staff-Audit-Practice-Alert-7_Content-of-a-TR.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 7: Content of a Transparency Report<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5056\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5056\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 6: Protection and Retention of Client Data <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5056\" class=\"elementor-element elementor-element-2d3dd0b e-con-full e-flex e-con e-child\" data-id=\"2d3dd0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df42068 elementor-widget elementor-widget-text-editor\" data-id=\"df42068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data<\/td><td valign=\"top\"><span style=\"color: #808080;\">September 2021<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%206_Protection%20and%20Retention%20of%20Client%20Data.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>28 September 2021:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/66_%20Protection%20and%20Retention%20of%20Client%20Data%20Practice%20Alert.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5057\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5057\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Staff Audit Practice Alert 5: The Auditor\u2019s Considerations with respect to Transaction that are not at Arm\u2019s Length <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5057\" class=\"elementor-element elementor-element-74a3c24 e-con-full e-flex e-con e-child\" data-id=\"74a3c24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c0983c elementor-widget elementor-widget-text-editor\" data-id=\"5c0983c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>IRBA Staff Audit Practice Alert 5: The Auditor\u2019s Considerations with respect to Transaction that are not at Arm\u2019s Length<\/td><td valign=\"top\"><span style=\"color: #808080;\">June 2020<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/16_%20IRBA%20Staff%20Audit%20Practice%20Alert%205_Transactions%20that%20are%20not%20at%20arms%20length_Final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>30 June 2020:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/50_%20Transactions%20that%20are%20not%20at%20arms%20length.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 5: The Auditor&#8217;s Considerations with respect to Transaction that are not at Arm&#8217;s Length<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5058\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5058\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 4: Staff Audit Practice Alert: A South African Perspective on the Auditor\u2019s Considerations Relating to Fraud\u00a0and it is not meant to be exhaustive. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5058\" class=\"elementor-element elementor-element-b505026 e-con-full e-flex e-con e-child\" data-id=\"b505026\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7286d67 elementor-widget elementor-widget-text-editor\" data-id=\"7286d67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td><p>IRBA Staff Audit Practice Alert 4: A South African Perspective on the Auditor\u2019s Considerations Relating to Fraud<\/p><\/td><td valign=\"top\"><span style=\"color: #808080;\">May 2022<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/28%20-%20Staff%20Audit%20Practice%20Alert%204_Fraud_Final%20PDF_Nov%202021.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>18 June 2020:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/47_%20Fraud%20Practice%20Alert.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 4: A South African Perspective on the Auditor&#8217;s Considerations Relating to Fraud<\/a><\/li><\/ul><h5 class=\"content-title\"><span style=\"color: #808080;\">Fraud Guidance<\/span><\/h5><div><table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><p>Below is a list of links to relevant guidance on Fraud, which have been developed internationally and locally. The list references information that was known at the time of issuing this\u00a0<a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-practice-alerts\/\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert: A South African Perspective on the Auditor\u2019s Considerations Relating to Fraud<\/a>\u00a0and it is not meant to be exhaustive.<\/p><ul><li><a href=\"https:\/\/www.saica.co.za\/Portals\/0\/Technical\/assurance\/AssuranceFAQs.pdf\" target=\"_blank\" rel=\"noopener\">SAICA Frequently Asked Questions: Application of the requirements of the International Standards on Auditing in relation to matters arising from monitoring findings and other in-practice challenges \u2013 The presumption of risks of fraud in revenue recognition (page 4)<\/a><\/li><li><a href=\"https:\/\/protect-za.mimecast.com\/s\/eoCsC66xgwFZkDKspzPaE\" target=\"_blank\" rel=\"noopener\">Transparency International: Corruption Perceptions Index<\/a><\/li><li><a href=\"https:\/\/protect-za.mimecast.com\/s\/EzAMC76yjxFnMqkFWiHaM\" target=\"_blank\" rel=\"noopener\">Association of Certified Fraud Examiners: Fraud Resources<\/a><\/li><li><a href=\"https:\/\/protect-za.mimecast.com\/s\/0CIpC8qzkyUB3rRf2bzaZ\" target=\"_blank\" rel=\"noopener\">Institute of Commercial Forensic Practitioners: Industry Research<\/a><\/li><li><a href=\"https:\/\/www.aicpa.org\/content\/dam\/aicpa\/interestareas\/frc\/downloadabledocuments\/covid19\/faq-aa-issues-related-to-covid-19.pdf\" target=\"_blank\" rel=\"noopener\">AICPA Frequently Asked Questions: Audit Matters and Auditor Reporting Issues Related to COVID\u201019 \u2013 Fraud Inquiries (page 12)<\/a><\/li><li><a href=\"https:\/\/www.thecaq.org\/managing-fraud-risk-culture-and-skepticism-during-covid-19\/\" target=\"_blank\" rel=\"noopener\">Center for Audit Quality: Managing Fraud Risk, Culture, and Skepticism During COVID-19<\/a><\/li><\/ul><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5059\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5059\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 3: The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5059\" class=\"elementor-element elementor-element-a619de8 e-con-full e-flex e-con e-child\" data-id=\"a619de8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b922c8f elementor-widget elementor-widget-text-editor\" data-id=\"b922c8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>\u00a0The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers<\/td><td valign=\"top\"><span style=\"color: #808080;\">May 2022<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Immediate<\/span><\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/17_%20IFRS%2015%20STAFF%20AUDIT%20PRACTICE%20ALERT.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>26 November 2019:<a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/67.-IFRS-15-Staff-Audit-Practice-Alert.pdf\" target=\"_blank\" rel=\"noopener\"> The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3e88b87 e-flex e-con-boxed e-con e-parent\" data-id=\"3e88b87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d33e2fb elementor-widget elementor-widget-text-editor\" data-id=\"d33e2fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"background-color: #e8e6e6;\">\n<td colspan=\"3\">\n<div class=\" alert alert-danger\">\n<h3><span style=\"color: #9e7792;\">Information for Users<\/span><\/h3>\n<div>\n\n<span style=\"color: #9e7792;\">With the publication of the IRBA Staff Audit Practice Alert 3: The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers, the IRBA has started numbering IRBA Staff Audit Practice Alerts. The IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks (issued September 2016) and the IRBA Staff Audit Practice Alert: Determining Other Information as Defined in ISA 720 (Revised) in the South African Context (issued April 2017), may be considered as IRBA Staff Audit Practice Alerts 1 and 2, respectively.\u200b<\/span>\n\n<\/div>\n<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea1cb11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea1cb11\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de0fe61\" data-id=\"de0fe61\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd7887a elementor-widget elementor-widget-n-accordion\" data-id=\"cd7887a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2150\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2150\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 2: Determining\u00a0Other\u00a0Information as Defined\u00a0in\u00a0ISA 720 (Revised)\u00a0in the\u00a0South\u00a0African\u00a0Context <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2150\" class=\"elementor-element elementor-element-aa63b69 e-con-full e-flex e-con e-child\" data-id=\"aa63b69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11eeb97 elementor-widget elementor-widget-text-editor\" data-id=\"11eeb97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"text-align: left;\"><span style=\"color: #808080;\">Title<\/span><\/th><th><span style=\"color: #808080;\">Date Issued<\/span><\/th><th><span style=\"color: #808080;\">Effective Date<\/span><\/th><th><span style=\"color: #808080;\">Download<\/span><\/th><\/tr><tr><td>IRBA Staff Audit Practice Alert: Determining\u00a0Other\u00a0Information as Defined\u00a0in\u00a0ISA 720 (Revised)\u00a0in the\u00a0South\u00a0African\u00a0Context<\/td><td><span style=\"color: #808080;\">April 2017<\/span><\/td><td><span style=\"color: #808080;\">Withdrawn<\/span><\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table><ul><li>11 April 2017:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/19_%20ISA%20720(Revised)%20IRBA%20Staff%20Audit%20Practice%20Alert.docx\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert: Determining\u00a0Other\u00a0Information as Defined\u00a0in\u00a0ISA 720 (Revised)\u00a0in the\u00a0South\u00a0African\u00a0Context<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2151\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2151\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Staff Audit Practice Alert 1 : The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2151\" class=\"elementor-element elementor-element-be002b7 e-con-full e-flex e-con e-child\" data-id=\"be002b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78acaa1 elementor-widget elementor-widget-text-editor\" data-id=\"78acaa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><tbody><tr><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download<\/strong><\/th><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><p>IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks<\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/guidance-for-ras\/technical-guidance-for-ras\/staff-practice-alerts\/ifrs-9\" target=\"_blank\" rel=\"noopener\">Link to relevant guidance on IFRS 9 and the ECL model<\/a><\/p><\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">May 2022<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Immediate<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/18_%20Staff%20Audit%20Practice%20Alert%20-%20ECL.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2019<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Staff%20Audit%20Practice%20Alert%20-%20ECL.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Sept 2016<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Immediate<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/IFRS%209%20ECL%20STAFF%20AUDIT%20PRACTICE%20ALERT_Final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><ul><li>29 September 2022:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/90_%20Staff%20Ethics%20Practice%20Alert%201%20-%20Long%20Association.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Ethics Practice Alert 1: The Auditor&#8217;s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation)<\/a><\/li><li>26 September 2016:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/44_%20IRBA%20Staff%20Audit%20Practice%20Alerts(1).docx\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks<\/a>.<\/li><\/ul><div><p><strong>The International Financial Reporting Standards (IFRAS) 9, Financial Instruments, becomes effective for annual periods beginning on or after 1 Januaru 2018.<\/strong><\/p><p>Below is a list of links to relevant guidance on IFRS 9 and the ECL model, which have been developed internationally and locally. The list references information that was known at the time of issuing this <a href=\"https:\/\/www.irba.co.za\/guidance-for-ras\/technical-guidance-for-ras\/staff-practice-alerts\" target=\"_self\">IRBA Staff Audit Practice Alert<\/a>: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks and it is not meant to be exhaustive.<\/p><ol><li><strong>Basel Committee on Banking Supervision, <\/strong><a href=\"http:\/\/www.bis.org\/bcbs\/publ\/d350.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Guidance on Credit Risk and Accounting for Expected Credit Losses<\/strong><\/a><br \/>The objective of that paper is to set out supervisory guidance on sound credit risk practices associated with the implementation and ongoing application of ECL accounting frameworks (e.g. IFRS 9 and the ECL model). It provides banks with supervisory guidance on how the ECL model should interact with a bank\u2019s overall credit risk practices and regulatory framework. The supervisory guidance does not contradict the applicable accounting standards established by accounting standard-setters (e.g. the IASB), but rather presents the view of the BCBS on the appropriate application of those standards (e.g. IFRS 9 and the ECL model).<\/li><li><strong>South African Reserve Bank, <\/strong><a href=\"https:\/\/www.resbank.co.za\/Lists\/News and Publications\/Attachments\/7217\/G3 of 2016.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Guidance Note 3\/2016<\/strong><\/a><strong>, Credit risk and accounting for expected credit losses<\/strong><br \/>The purpose of the Guidance Note is to bring to the attention of banks the latest supervisory guidance on sound credit risk practices associated with the implementation and ongoing application of ECL accounting frameworks, as outlined in the BCBS paper.<\/li><li><strong>International Auditing and Assurance Standards Board\u2019s <\/strong><a href=\"http:\/\/www.ifac.org\/publications-resources\/project-proposal-revision-isa-540\" target=\"_blank\" rel=\"noopener\"><strong>project proposal<\/strong><\/a><strong>, Revision of ISA 540, Auditing Accounting<\/strong> <strong>Estimates, Including Fair Value Accounting Estimates, and Related Disclosures<\/strong><br \/>Project proposal that addresses the revision of International Standard on Auditing (ISA) 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.<\/li><li><strong>International Auditing and Assurance Standards Board\u2019s <\/strong><a href=\"http:\/\/www.ifac.org\/publications-resources\/isa-540-revision-project-publication\" target=\"_blank\" rel=\"noopener\"><strong>project update<\/strong><\/a><strong>, An Update on the Project and Initial Thinking on the Auditing Challenges Arising From the Adoption of Expected Credit Loss Models<\/strong><br \/>Part A of this publication describes the project to revise ISA 540 and is intended to be of relevance to auditors, management, those charged with governance, users (including investors), regulators and audit oversight bodies, particularly for those involved in entities where the financial statements have one or more accounting estimates that require significant judgement. Part B of this publication is intended to help auditors understand the audit challenges that may arise from entities\u2019 adoption and future application of Expected Credit Loss (ECL) models, and to help auditors develop appropriate audit procedures in that respect.<\/li><li><strong>Global Public Policy Committee, <\/strong><a href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/Implementation_of_IFRS_9_impairment_requirements_by_systemically_important_banks\/$File\/BCM-FIImpair-GPPC-June2016 int.pdf\" target=\"_blank\" rel=\"noopener\"><strong>The implementation of IFRS 9 impairment requirements by banks<\/strong><\/a><br \/>This paper has been published to promote the implementation of accounting for expected credit losses to a high standard. It aims to help those charged with governance to evaluate management\u2019s progress during the implementation and transition phase.<\/li><li><strong>The South African Institute of Chartered Accountants (SAICA) <\/strong><a href=\"https:\/\/www.saica.co.za\/Technical\/FinancialReporting\/TheNewFinancialInstrumentsStandard\/tabid\/3890\/language\/en-ZA\/Default.aspx\" target=\"_blank\" rel=\"noopener\"><strong>The New Financial Instruments Standard<\/strong><\/a><strong> web page<\/strong><br \/>The SAICA web page includes links to IFRS 9 related publications of an accounting nature.<\/li><\/ol><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu The IRBA Code of Professional Conduct SAAPS Exposure Drafts and Comment Letters Audit Practice Alerts Home Audit and Ethics Pronouncements \u00a0Audit Practice Alerts Where necessary, IRBA Staff Practice Alerts [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-2450","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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