{"id":2480,"date":"2025-10-18T20:38:57","date_gmt":"2025-10-18T20:38:57","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=2480"},"modified":"2026-07-06T00:37:37","modified_gmt":"2026-07-05T22:37:37","slug":"quality-management","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/","title":{"rendered":"Quality Management Standards and Rules"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2480\" class=\"elementor elementor-2480\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae88314 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=\"ae88314\" 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-b409327\" data-id=\"b409327\" 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-67d700a elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"67d700a\" 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-4d9de36\" data-id=\"4d9de36\" 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-5ed0e996 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5ed0e996\" 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-4516088f\" data-id=\"4516088f\" 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-4bf25bc6 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=\"4bf25bc6\" 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-1-4bf25bc6\" class=\"hfe-nav-menu\"><li id=\"menu-item-15984\" 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\/recently-adopted-standards\/\" class = \"hfe-menu-item\">Recently Adopted Standards<\/a><\/li>\n<li id=\"menu-item-15978\" 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\/quality-management\/\" class = \"hfe-menu-item\">Quality Management Standards and Rules<\/a><\/li>\n<li id=\"menu-item-15977\" 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\/enhanced-auditor-reporting-ear\/\" class = \"hfe-menu-item\">Enhanced Auditor Reporting<\/a><\/li>\n<li id=\"menu-item-2432\" 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\/small-and-medium-size-practices\/\" class = \"hfe-menu-item\">Small and Medium Sized Practices<\/a><\/li>\n<li id=\"menu-item-15980\" 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\/technology\/\" class = \"hfe-menu-item\">Technology<\/a><\/li>\n<li id=\"menu-item-2066\" 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\/professional-skepticism\/\" class = \"hfe-menu-item\">Professional Scepticism<\/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-00e4518 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00e4518\" 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-ab053dc\" data-id=\"ab053dc\" 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-024ddca elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"024ddca\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Quality Management Standards and Rules<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc0e05a elementor-widget elementor-widget-text-editor\" data-id=\"dc0e05a\" 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><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>\u00a0Trending Topics<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Quality Management Standards and Rules<\/span><\/p>\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<div class=\"elementor-element elementor-element-4d1a3cc e-flex e-con-boxed e-con e-parent\" data-id=\"4d1a3cc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-469fb80 elementor-widget elementor-widget-n-accordion\" data-id=\"469fb80\" 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-7400\" 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-7400\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Introduction to QM Standards <\/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-7400\" class=\"elementor-element elementor-element-105a916 e-con-full e-flex e-con e-child\" data-id=\"105a916\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd63187 elementor-widget elementor-widget-text-editor\" data-id=\"bd63187\" 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 border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><h4><span style=\"color: #808080;\">IAASB Introduction Video:<\/span><\/h4><ul><li><a href=\"https:\/\/youtu.be\/4BEC1xSbmCY\" target=\"_blank\" rel=\"noopener\">Introducing the Quality Management Standards<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">IAASB Fact Sheets:\u00a0<\/span><\/h4><ul><li><a href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISQM-1-Fact-Sheet.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Introduction to ISQM 1<\/strong>\u00a0Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements<\/a><\/li><li><a href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISQM-2-Fact-sheet.pdf\"><strong>Introduction to ISQM 2<\/strong>\u00a0Engagement Quality Reviews<\/a><\/li><li><a href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISA-220-Fact-Sheet.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Introduction to ISA 220<\/strong>\u00a0Quality Management for an Audit of Financial Statements<\/a><\/li><\/ul><\/td><\/tr><\/tbody><\/table>\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-7401\" 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-7401\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> IRBA's Four Rules Arising from the International Standards on Quality Management <\/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-7401\" class=\"elementor-element elementor-element-241e869 e-con-full e-flex e-con e-child\" data-id=\"241e869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20259a4 elementor-widget elementor-widget-text-editor\" data-id=\"20259a4\" 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 border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><h4><span style=\"color: #808080;\">THE IRBA QM L&amp;R RULES<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20512%20of%202023%20-%20IRBA%20Rules%20on%20QM.pdf\" target=\"_blank\" rel=\"noopener\">IRBA\u2019s Four Rules Arising from the International Standards on Quality Management (Government Gazette No. 49757 on 24 November 2023 (Board Notice 475 of 2023)<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Implementation Support and Resources<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%207_Content%20of%20a%20Transparency%20Report.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 7 Content of a Transparency Report<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Related communiques:<\/span><\/h4><ul><li>\u00a0<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><li>\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/51.-Communique_ED_Proposed-IRBA-Rules-arising-from-the-International-Standards-on-QM_Ledit.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed IRBA Rules arising from the International Standards on Quality Management<\/a><\/li><\/ul><\/td><\/tr><\/tbody><\/table>\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-7402\" 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-7402\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> QM News and Events <\/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-7402\" class=\"elementor-element elementor-element-5b5c8a6 e-con-full e-flex e-con e-child\" data-id=\"5b5c8a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16fd03b elementor-widget elementor-widget-text-editor\" data-id=\"16fd03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">\u00a0Communiqu\u00e9s<\/span><\/h4><ul><li>04 August 2023:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/54_%20Quality%20Management%20Standards%20Implementation%20Guides%20and%20Other%20Related%20Material.pdf\" target=\"_blank\" rel=\"noopener\">Quality Management Standards Implementation Guides and Other Related Material<\/a><\/li><li>15 July 2022:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/67_%20Communique_Reminder_ISQM%20Effective%20Date.pdf\" target=\"_blank\" rel=\"noopener\">Countdown to the Suite of Quality Management Standards Effective Date<\/a><\/li><li>14 June 2022:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/51_%20Communique_ED_Proposed%20IRBA%20Rules%20arising%20from%20the%20International%20Standards%20on%20QM_Ledit.pdf\" target=\"_blank\" rel=\"noopener\">Proposed IRBA Rules Arising from the International Standards on Quality Management<\/a><\/li><li>10 June 2022:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/49_%20Communique_QMrelated%20Conforming%20Amendments%20Approved%20by%20IRBA%20Board.pdf\" target=\"_blank\" rel=\"noopener\">Quality Management-related Conforming Amendments to the IRBA Code of Professional Conduct (Revised November 2018)<\/a><\/li><li>05 May 2022:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/37.-Conforming-and-Consequential-Amendments-arising-from-QM-Standards.pdf\" target=\"_blank\" rel=\"noopener\">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<\/a><\/li><li>02 July 2021:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/43_%20QM%20standards%20implementation%20guides%20and%20other%20related%20material.pdf\" target=\"_blank\" rel=\"noopener\">IAASB Quality Management Standards Implementation Guides and Other Related Material<\/a><\/li><li>09 June 2021:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/38.--QM-standards-webinars.pdf\" target=\"_blank\" rel=\"noopener\">IAASB Quality Management Webinar Series<\/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-7403\" 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-7403\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> QM Implementation Materials <\/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-7403\" class=\"elementor-element elementor-element-39bdde7 e-con-full e-flex e-con e-child\" data-id=\"39bdde7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-babb2f3 elementor-widget elementor-widget-text-editor\" data-id=\"babb2f3\" 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 border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><h4><span style=\"color: #808080;\">IAASB First-Time Implementation Guides:<\/span><\/h4><ul><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISQM-1-first-time-implementation-guide-quality-management_0.pdf\" target=\"_blank\" rel=\"noopener\"><strong>First-time Implementation Guide<\/strong>\u00a0International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements<\/a><\/li><li><a href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISQM-2-first-time-implementation-guide-quality-management.pdf\" target=\"_blank\" rel=\"noopener\"><strong>First-time Implementation Guide<\/strong>\u00a0International Standard on Quality Management 2, Engagement Quality Reviews<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA-220-first-time-implementation-guide.pdf\" target=\"_blank\" rel=\"noopener\"><strong>First-time Implementation Guide<\/strong>\u00a0International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements<\/a><\/li><li><a href=\"https:\/\/www.iaasb.org\/publications\/isa-220-revised-definition-engagement-team-fact-sheet\" target=\"_blank\" rel=\"noopener\">International Standard on Auditing 220 (Revised): Definition of an Engagement Team\u00a0<strong>Fact Sheet<\/strong><\/a><\/li><li><a href=\"https:\/\/www.iaasb.org\/publications\/quality-management-and-group-audits-highlighting-certain-aspects-interaction-between-isa-220-revised\" target=\"_blank\" rel=\"noopener\">Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600 | IAASB<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Small-Medium Practice Guidance<\/span><\/h4><h4><span style=\"color: #808080;\">IFAC Quality Management Series for Small Firms<\/span><\/h4><ul><li><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/quality-management-series-small-firm-implementation-installment-one\" target=\"_blank\" rel=\"noopener\">Installation One: It is time to get ready for the new quality management standards<\/a><\/li><li><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/publications\/quality-management-series-small-firm-implementation-installment-two?utm_source=Main+List+New&amp;utm_campaign=54fd211e83-IFAC-release-QM-Two-7.5.23&amp;utm_medium=email&amp;utm_term=0_-54fd211e83-%5BLIST_EMAIL_ID%5D\" target=\"_blank\" rel=\"noopener\">Installation Two: Developing a detailed implementation plan<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">IAASB SMP Guidance<\/span><\/h4><ul><li><a href=\"https:\/\/www.iaasb.org\/publications\/iaasb-quality-management-standards-and-small-and-medium-sized-practices-0\" target=\"_blank\" rel=\"noopener\">How the IAASB&#8217;s Proposed Quality Management Standards Are Scalable for SMP<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">SAICA SMP targeted Webinars<\/span><\/h4><ul><li><a href=\"https:\/\/www.saica.org.za\/isqm-discussion-forum\" target=\"_blank\" rel=\"noopener\">The implementation of the Quality Management Standards by Small-and Medium-sized Practices&#8221; webinar held on 26 August 2022<\/a>. To view the presentation slides and recording, email\u00a0<a href=\"mailto:saica@saica.co.za\">saica@saica.co.za<\/a><\/li><li><a href=\"https:\/\/www.saica.org.za\/isqm-discussion-forum\" target=\"_blank\" rel=\"noopener\">ISQM Service Providers for Small- and Medium-sized Practices webinar held on 23 November 2022<\/a>. For access to the slides and recording, email\u00a0<a href=\"mailto:saica@saica.co.za\">saica@saica.co.za<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">IAASB<\/span> <span style=\"color: #808080;\">Implementation Video(s):<\/span><\/h4><ul><li><a href=\"https:\/\/www.youtube.com\/watch?v=WXZSc3sLQEU\" target=\"_blank\" rel=\"noopener\">Quality Management Standards: Perspectives on Initial Implementation Efforts<\/a><\/li><li><a href=\"https:\/\/www.youtube.com\/watch?v=qgCd3yz-GxY&amp;t=1s\" target=\"_blank\" rel=\"noopener\">All You Need to Know about the Firm&#8217;s Risk Assessment Process<\/a><\/li><li><a href=\"https:\/\/www.youtube.com\/watch?v=-PN6PzLPSNs\" target=\"_blank\" rel=\"noopener\">Resources: Expectations for Firm and Engagement Partners<\/a><\/li><li><a href=\"https:\/\/youtu.be\/hpoUmGZmSBA\" target=\"_blank\" rel=\"noopener\">What\u2019s New in Firm\u2019s Monitoring and Remediation Process<\/a><\/li><li><a href=\"https:\/\/youtu.be\/powyC6d4XOI\" target=\"_blank\" rel=\"noopener\">Bringing it All Together: Exploring all the Components of a Quality Management System\u00a0<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Other Implementation Resources:<\/span><\/h4><ul><li><a href=\"https:\/\/www.saica.org.za\/isqm-discussion-forum\" target=\"_blank\" rel=\"noopener\">ISQM Discussion Forum | SAICA<\/a><\/li><li><a href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/discussion\/quality-management\" target=\"_blank\" rel=\"noopener\">Quality Management | IFAC<\/a><\/li><li><a href=\"https:\/\/www.cpacanada.ca\/en\/business-and-accounting-resources\/audit-and-assurance\/standards-other-than-cas\/publications\/quality-management-guidance-resources\" target=\"_blank\" rel=\"noopener\">Quality management guidance resources (cpacanada.ca)<\/a><\/li><li><a href=\"https:\/\/www.icaew.com\/technical\/audit-and-assurance\/audit\/quality-management-in-audit-firms\" target=\"_blank\" rel=\"noopener\">Quality management in audit firms | ICAEW<\/a><\/li><\/ul><\/td><\/tr><\/tbody><\/table>\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-7404\" 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-7404\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quality Management Standards <\/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-7404\" class=\"elementor-element elementor-element-8a6c97e e-con-full e-flex e-con e-child\" data-id=\"8a6c97e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-853b1a4 elementor-widget elementor-widget-text-editor\" data-id=\"853b1a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">Communique<\/span>:<\/h4>\n<ul>\n  <li>12 March 2021: <a href=\"https:\/\/www.irba.co.za\/upload\/15_%20Suite%20of%20new%20and%20revised%20QM%20Standards.pdf\" target=\"_blank\" rel=\"noopener\">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<\/a><\/li>\n<\/ul>\n\n<h4><span style=\"color: #808080;\">QM Standards and Basis for Conclusions<\/span><\/h4>\n\n<table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"8\" style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\">\n  <strong>Title<\/strong>\n<\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\">\n  <strong>Date Issued<\/strong>\n<\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\">\n  <strong>Effective Date<\/strong>\n<\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\">\n  <strong>Download Documents<\/strong>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  International Standard on Quality Management (ISQM) 1, Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2021<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  Systems of quality management are required to be designed and implemented by 15 December 2022.<br>\n  Evaluation of the system of quality management is required to be performed within one year following 15 December 2022.\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Quality-Management-ISQM-1-Quality-Management-for-Firms.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  ISQM 1 Basis for Conclusions\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-ISQM-1-Basis-for-Conclusions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2021<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  Audits and reviews of financial statements for periods beginning on or after 15 December 2022<br>\n  Other assurance and related services engagements beginning on or after 15 December 2022\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Quality-Management-ISQM-2-Engagement-Quality-Reviews.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  ISQM 2 Basis for Conclusions\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Quality-Management-ISQM-2-Basis-for-Conclusions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  International Standard on Auditing 220 (Revised) &#8211; ISA 220 (Revised) Quality Management for an Audit of Financial Statements\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2021<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  Audits of financial statements for periods beginning on or after 15 December 2022\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-International-Standard-Auditing-220-Revised.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  ISA 220 Basis for Conclusions\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Quality-Management-ISA-220-Basis-for-Conclusions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  Conforming Amendments to ISAs and Related Materials Arising from the Quality Management Projects\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2021<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  Audits of financial statements for periods beginning on or after 15 December 2022.\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n  <a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-quality-management-conforming-amendments.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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-7405\" 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-7405\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> News Articles <\/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-7405\" class=\"elementor-element elementor-element-6740b78 e-con-full e-flex e-con e-child\" data-id=\"6740b78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cdc20b elementor-widget elementor-widget-text-editor\" data-id=\"6cdc20b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><ul><li style=\"list-style-type: none;\"><ul><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-february-2023?m=52861&amp;i=782169&amp;p=84&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISA 220 (Revised) Quality Management for an Audit of Financial Statements ASA February 2023<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-December-2023?m=52861&amp;i=771443&amp;p=136&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 2: EQRs ASA December 2022_January 2023<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/dec-2022\/assessing-quality-risks-in-your-firm-under-isqm-1\" target=\"_blank\" rel=\"noopener\">Assessing quality risks in your firm under ISQM 1 | ICAEW 1 December 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-november-2022?m=52861&amp;i=767448&amp;p=118&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: Monitoring and Remediation ASA November 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/nov-2022\/how-to-reap-the-benefits-of-new-standard-isqm-1\" target=\"_blank\" rel=\"noopener\">How to reap the benefits of new standard ISQM 1 | ICAEW 9 November 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-october-2022?m=52861&amp;i=764071&amp;p=154&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: What is the implementation status for SMPs ASA October 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-october-2022?m=52861&amp;i=764071&amp;p=150&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: Information and Communication ASA October 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/oct-2022\/isqm-1-implementation-a-sole-practitioner-approach\" target=\"_blank\" rel=\"noopener\">ISQM 1: Implementation: a sole practitioner approach | ICAEW 6 October 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-september-2022?m=52861&amp;i=760220&amp;p=68&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1 Resources ASA September 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-september-2022?m=52861&amp;i=760220&amp;p=66&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM: Are you ready for change? ASA September 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-september-2022?m=52861&amp;i=760220&amp;p=64&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: An Essential Pillar for Sustainability ASA September 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-august-2022?m=52861&amp;i=755368&amp;p=122&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: Engagement Performance ASA August 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-august-2022?m=52861&amp;i=755368&amp;p=120&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: Acceptance and Continuance ASA August 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/aug-2022\/quality-management-isqm-1-in-practice\" target=\"_blank\" rel=\"noopener\">Quality Management: ISQM 1 in practice | ICAEW 24 August 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-july-2022?m=52861&amp;i=752767&amp;p=114&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: Governance and Leadership; Relevant Ethical Requirements ASA July 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/magazine.accountancysa.org.za\/asa-july-2022?m=52861&amp;i=752767&amp;p=112&amp;ver=html5\" target=\"_blank\" rel=\"noopener\">ISQM 1: The Firms Risk Assessment Process ASA July 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/jun-2022\/isqm-1-the-role-of-tech-and-training\" target=\"_blank\" rel=\"noopener\">ISQM 1: The role of tech and training | ICAEW 1 June 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/insights\/viewpoints-on-the-news\/2022\/may-2022\/qm-isqm-1-the-benefits-for-smaller-firms\" target=\"_blank\" rel=\"noopener\">ISQM 1: The benefits for smaller firms | ICAEW19 May 2022<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/knowledge-gateway\/supporting-international-standards\/discussion\/preparing-new-quality-management-standards-isqm-1-system-evaluation-and-monitoring\" target=\"_blank\" rel=\"noopener\">Preparing for the New Quality Management Standards: ISQM 1 System Evaluation and Monitoring | IFAC 10 January 2022<\/a><\/li><\/ul><\/li><\/ul><\/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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Quality Management Standards and Rules Home Audit and Ethics Pronouncements [&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-2480","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quality Management Standards and Rules - IRBA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quality Management Standards and Rules - IRBA\" \/>\n<meta property=\"og:description\" content=\"Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Quality Management Standards and Rules Home Audit and Ethics Pronouncements [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/\" \/>\n<meta property=\"og:site_name\" content=\"IRBA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-05T22:37:37+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/quality-management\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/quality-management\\\/\",\"name\":\"Quality Management Standards and Rules - IRBA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\"},\"datePublished\":\"2025-10-18T20:38:57+00:00\",\"dateModified\":\"2026-07-05T22:37:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/quality-management\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/quality-management\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/quality-management\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Quality Management Standards and Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"name\":\"IRBA\",\"description\":\"Upholding Trust, Ensuring Integrity.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\",\"name\":\"IRBA\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"width\":2560,\"height\":1057,\"caption\":\"IRBA\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Quality Management Standards and Rules - IRBA","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Quality Management Standards and Rules - IRBA","og_description":"Menu Recently Adopted Standards Quality Management Standards and Rules Enhanced Auditor Reporting Small and Medium Sized Practices Technology Professional Scepticism Quality Management Standards and Rules Home Audit and Ethics Pronouncements [&hellip;]","og_url":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/","og_site_name":"IRBA","article_modified_time":"2026-07-05T22:37:37+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/","name":"Quality Management Standards and Rules - IRBA","isPartOf":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website"},"datePublished":"2025-10-18T20:38:57+00:00","dateModified":"2026-07-05T22:37:37+00:00","breadcrumb":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lis-demos.co.za\/irba2025\/"},{"@type":"ListItem","position":2,"name":"Quality Management Standards and Rules"}]},{"@type":"WebSite","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","name":"IRBA","description":"Upholding Trust, Ensuring Integrity.","publisher":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lis-demos.co.za\/irba2025\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization","name":"IRBA","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","contentUrl":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","width":2560,"height":1057,"caption":"IRBA"},"image":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/2480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/comments?post=2480"}],"version-history":[{"count":295,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/2480\/revisions"}],"predecessor-version":[{"id":25283,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/2480\/revisions\/25283"}],"wp:attachment":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/media?parent=2480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}