{"id":3243,"date":"2025-10-24T02:26:54","date_gmt":"2025-10-24T02:26:54","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3243"},"modified":"2026-07-14T21:20:52","modified_gmt":"2026-07-14T19:20:52","slug":"saaps","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/","title":{"rendered":"South African Practice Statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3243\" class=\"elementor elementor-3243\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23f68aa 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=\"23f68aa\" data-element_type=\"section\" data-e-type=\"section\" 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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-8560\" 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\/handbooks-of-international-standards\/\" class = \"hfe-menu-item\">Handbooks of International 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class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9cf3a2\" data-id=\"a9cf3a2\" 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-260f171 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"260f171\" 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\">South African Practice Statements<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-813542e elementor-widget elementor-widget-text-editor\" data-id=\"813542e\" 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>\u00a0Standards and Pronouncements<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0South African Practice Statements<\/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-d947b18 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d947b18\" 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-68e9b4b\" data-id=\"68e9b4b\" 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-f44b4db elementor-widget elementor-widget-text-editor\" data-id=\"f44b4db\" 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><strong>South African\u00a0<\/strong><u><strong>Practice Statements<\/strong><\/u>\u00a0may be developed and issued by the IRBA to provide practical assistance to auditors in the implementation of relevant International or South African Standards on Quality Management, Auditing, Review, Other Assurance, and Related Services. South African Practice Statements developed may be in respect of Auditing, Review, Other Assurance and Related Services (SAAPS, SAREPS, SAAEPS and SARSPS). <a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/assurance-on-sustainability-reports-2\/\" rel=\"noopener\">SAAEPS 1 is accessible from the Sustainability Page.<\/a><\/p><p><span data-teams=\"true\">Currently the following <strong>South African Auditing Practice Statements <\/strong>(SAAPS) have been issued:<br \/><\/span><!-- [if gte mso 9]><xml>\n <o:OfficeDocumentSettings>\n  <o:AllowPNG\/>\n <\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><!-- [if gte mso 9]><xml>\n <w:WordDocument>\n  <w:View>Normal<\/w:View>\n  <w:Zoom>0<\/w:Zoom>\n  <w:TrackMoves>false<\/w:TrackMoves>\n  <w:TrackFormatting\/>\n  <w:PunctuationKerning\/>\n  <w:ValidateAgainstSchemas\/>\n  <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid>\n  <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent>\n  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Name=\"footer\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"index heading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"35\" SemiHidden=\"true\"\n   UnhideWhenUsed=\"true\" QFormat=\"true\" Name=\"caption\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"table of figures\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"envelope address\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"envelope return\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"footnote reference\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"annotation reference\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"line number\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"page number\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"endnote reference\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"endnote text\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"table of authorities\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"macro\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"toa heading\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Bullet\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Number\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Bullet 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Bullet 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Bullet 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Bullet 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Number 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Number 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Number 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Number 5\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"10\" QFormat=\"true\" Name=\"Title\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Closing\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Signature\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"1\" SemiHidden=\"true\"\n   UnhideWhenUsed=\"true\" Name=\"Default Paragraph Font\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text Indent\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Continue\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Continue 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Continue 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Continue 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"List Continue 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Message Header\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"11\" QFormat=\"true\" Name=\"Subtitle\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Salutation\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Date\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text First Indent\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text First Indent 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Note Heading\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text Indent 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Body Text Indent 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Block Text\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Hyperlink\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"FollowedHyperlink\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"22\" QFormat=\"true\" Name=\"Strong\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"20\" QFormat=\"true\" Name=\"Emphasis\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Document Map\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Plain Text\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"E-mail Signature\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Top of Form\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Bottom of Form\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Normal (Web)\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Acronym\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Address\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Cite\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Code\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Definition\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Keyboard\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Preformatted\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Sample\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Typewriter\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"HTML Variable\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Normal Table\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"annotation subject\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"No List\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Outline List 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Outline List 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Outline List 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Simple 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Simple 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Simple 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Classic 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Classic 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Classic 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Classic 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Colorful 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Colorful 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Colorful 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Columns 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Columns 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Columns 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Columns 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Columns 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 6\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 7\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Grid 8\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 4\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 5\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 6\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 7\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table List 8\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table 3D effects 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table 3D effects 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table 3D effects 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Contemporary\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Elegant\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Professional\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Subtle 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Subtle 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Web 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Web 2\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Web 3\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Balloon Text\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"Table Grid\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\"\n   Name=\"Table Theme\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" Name=\"Placeholder Text\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"1\" QFormat=\"true\" Name=\"No Spacing\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" SemiHidden=\"true\" Name=\"Revision\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"34\" QFormat=\"true\"\n   Name=\"List Paragraph\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"29\" QFormat=\"true\" Name=\"Quote\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"30\" QFormat=\"true\"\n   Name=\"Intense Quote\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 1\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 2\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 3\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 4\"\/>\n  <w:LsdException Locked=\"false\" Priority=\"72\" 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Auditors Reports<\/li><li>SAAPS 3 \u2013 Illustrative Reports<\/li><li>SAAPS 4 \u2013 Letters of Specific Inquiry to the Entity\u2019s External Legal Practitioner Regarding Litigation and Claims Involving the Entity<\/li><li>SAAPS 5 \u2013 Reporting on Donor Funding Engagements<\/li><li>SAAPS 6 \u2013 External Confirmations from Financial Institutions<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b791e73 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"b791e73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1921\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1921\" aria-expanded=\"false\">SAAPS 2<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1922\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1922\" aria-expanded=\"false\">SAAPS 3<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1923\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1923\" aria-expanded=\"false\">SAAPS 4 <\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1924\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1924\" aria-expanded=\"false\">SAAPS 5 <\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1925\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1925\" aria-expanded=\"false\">SAAPS 6<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1926\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1926\" aria-expanded=\"false\">SAAPS 7 <\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1921\" aria-expanded=\"false\">SAAPS 2<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1921\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1921\" tabindex=\"0\" hidden=\"false\"><h4><span style=\"color: #7a7a7a;\">SAAPS 2 &#8211; Financial Reporting Frameworks and the Auditors Reports<\/span><\/h4>\n<table style=\"width: 100%; border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Title<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Date Issued<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Download Documents<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 2 (Revised 2018) &#8211; Financial Reporting Frameworks and the Auditor\u2019s Report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">May 2022<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">\n<ul>\n \t<li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li>\n \t<li>Other assurance and related services engagements beginning on or after 15 December 2022.<\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/12_%20SAAPS%202%20(Revised%202018).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/12_%20SAAPS%202%20(Revised%202018).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 2 (Revised 2018) &#8211; Financial Reporting Frameworks and the Auditor\u2019s Report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2018<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Periods ending on or after 1 April 2018<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%202%20(Revised%202018)_approved%20by%20CFAS%201%20March%202018_IM.PDF\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 2 (Revised November 2013) \u2013 Financial Reporting Frameworks and the Auditor&#8217;s Report<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2013<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2013<\/td>\n<td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%202%20-%20Reporting%20Frameworks.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h3>\n<ul>\n \t<li>09 March 2018:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/05_%20SAAPS-2%20Revised%202018.DOCX\">South African Auditing Practice Statement (SAAPS) 2 (Revised 2018) Financial Reporting Frameworks and the Auditor&#8217;s Report<\/a><\/li>\n \t<li>03 December 2013:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/3%20December%20-%202013%20SAAPS%202%20and%203.doc\">South African Auditing Practice Statement Revised SAAPS 2 (Revised November 2013) Financial Reporting Frameworks and the Auditor&#8217;s Report and SAAPS 3 (Revised November 2013) Illustrative Reports<\/a><\/li>\n \t<li>03 February 2011:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/04%20february%202011-SAAPS-2-Revised%20(1).doc\">SAAPS 2 (Revised) Financial Reporting Frameworks and the Auditor&#8217;s Report<\/a><\/li>\n \t<li>15 November 2010:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/44_%20%2020101115%20SAAPS%202%20reminder.doc\">Reminder to submit comments on the Proposed Revised South African Auditing Practice Statement (SAAPS) 2: Financial Reporting Frameworks and the Auditor\u2019s Report<\/a><\/li>\n \t<li>07 October 2010:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/07%20October%202010-ED-on-SAAPS-2.doc\">Explanatory Memorandum and Exposure Draft Proposed Revised South African Auditing Practice Statement (SAAPS) 2. Financial Reporting Frameworks and the Auditor\u2019s Report<\/a><\/li>\n<\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1922\" aria-expanded=\"false\">SAAPS 3<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1922\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1922\" tabindex=\"0\" hidden=\"hidden\"><h4><span style=\"color: #7a7a7a;\">SAAPS 3 \u2013 Illustrative Reports<\/span><\/h4><table style=\"width: 100%; border-collapse: collapse;\"><tbody><tr><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 3 (Revised September 2025) \u2013 Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">September 2025<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Audits or independent reviews of financial statements for periods beginning on or after 15 December 2024, with early adoption permitted.<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20September%202025).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20September%202025).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 3 (Revised March 2024) \u2013 Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2024<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Audits or independent reviews of financial statements for periods ending on or after 15 December 2024, with early adoption permitted.<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20March%202024)%20Final%20Pronouncement(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20March%202024)%20Final%20Pronouncement.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Updated SAAPS 3 (Revised May 2019) \u2013 Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">June 2023<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Audits and reviews of financial statements for periods ending on or after 31 December 2023, with early adoption permitted.<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Updated SAAPS 3 (Revised May 2019) &#8211; Illustrative Reports<\/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;\"><ul><li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li><li>Other assurance and related services engagements beginning on or after 15 December 2022.<\/li><\/ul><\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/07%20-%20SAAPS%203%20(Revised%20May%202019%20Updated).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/07%20-%20SAAPS%203%20(Revised%20May%202019%20Updated).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Updated SAAPS 3 (Revised May 2019) &#8211; Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2020<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Effective as of 16 November 2020<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20May%202019%20Updated)(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20May%202019%20Updated)(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 3 (Revised May 2019) &#8211; Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">May 2019<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Auditor&#8217;s reports issued on or after 15 June 2019<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20May%202019)_Illustrative%20Reports%202.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20May%202019)_Illustrative%20Reports_2.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 3 (Revised November 2015) \u2013 Illustrative Reports<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2015<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Periods ending on or after 15 December 2016<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203_Illustrative%20Reports_Revised_Nov%202015_PDF.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203_Illustrative%20Reports_Revised_Nov%202015.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h3><ul><li>11 September 2025:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/51_%20Standards%20Communique%20_SAAPS%203%20(Revised%20Sept%202025).pdf\">Publication of SAAPS 3 (Revised September 2025), Illustrative Reports: Incorporating the IAASB\u2019s Narrow Scope Amendments to ISA 700 (Revised)<\/a><\/li><li>13 March 2024:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/12_%20SAAPS%203%20Revised%20March%202024.pdf\">Publication of South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, Incorporating Enhanced Auditor Reporting Requirements<\/a><\/li><li>30 May 2019:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/28_%20SAAPS%203_Revised%20May%202019.pdf\">The IRBA issues the South African Auditing Practice Statement (SAAPS) 3 (Revised May 2019), Illustrative Reports<\/a><\/li><li>01 March 2016:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/7_%20SAAPS%203%20Communique_NB20160218_Final.docx\">South African Auditing Practice Statement (SAAPS) 3 (Revised November 2015)<\/a><\/li><li>22 December 2011:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/22%20December%202011%20-%20Proposed-SAAPS-3-Revised-Illustrative-Reports.doc\">Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised) Illustrative Reports<\/a><\/li><li>29 March 2010:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/13_%20%2020100329%20SAAPS%203%20Revised.doc\">SAAPS 3 (Revised) (March 2010) Illustrative Independent Auditor\u2019s Reports (with the correct link)<\/a><\/li><li>18 March 2010:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/18%20March-SAAPS-3-Revised.doc\">SAAPS 3 (Revised) (March 2010) Illustrative Independent Auditor\u2019s Reports<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1923\" aria-expanded=\"false\">SAAPS 4 <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1923\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1923\" tabindex=\"0\" hidden=\"hidden\"><h4><span style=\"color: #7a7a7a;\">SAAPS 4 &#8211; Letters of Specific Inquiry to the Entity\u2019s External Legal Practitioner Regarding Litigation and Claims Involving the Entity<\/span><\/h4><table style=\"width: 100%; border-collapse: collapse;\"><tbody><tr><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 4 (Revised 2019) &#8211; Letters of Specific Inquiry to the Entity\u2019s External Legal Practitioner Regarding Litigation and Claims Involving the Entity<\/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;\"><ul><li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li><li>Other assurance and related services engagements beginning on or after 15 December 2022.<\/li><\/ul><\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/08%20-%20SAAPS%204%20(Revised%202019).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/08%20-%20SAAPS%204%20(Revised%202019).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 4 (Revised 2019) &#8211; Letters of Specific Inquiry to the Entity\u2019s External Legal Practitioner Regarding Litigation and Claims Involving the Entity<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">29 August 2019<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">Effective for letters of specific inquiry requested on or after 1 September 2019<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%204%20(Revised%202019).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%204%20(Revised%202019).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 4 \u2013 Enquiries Regarding Litigation and Claims<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">October 2005<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">This SAAPS is effective<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/5%20SAAPS%204%20-%20Enquiries%20regarding%20litigation%20and%20claims.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1924\" aria-expanded=\"false\">SAAPS 5 <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1924\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1924\" tabindex=\"0\" hidden=\"hidden\"><h4><span style=\"color: #7a7a7a;\">SAAPS 5 \u2013 Reporting on Donor Funding Engagements<\/span><\/h4><table class=\"table\" style=\"border-collapse: collapse;\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"8\"><tbody><tr><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 5 \u2013 Reporting on Donor Funding Engagements<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">March 2007<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">This SAAPS is effective<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/13_%20SAAPS%205%20-%20Reporting%20on%20Donor%20Funding.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/13_%20SAAPS%205%20-%20Reporting%20on%20Donor%20Funding.doc\">Word<\/a><\/td><\/tr><\/tbody><\/table><table><tbody><tr style=\"background-color: #e8e6e6;\"><td width=\"601\"><h3><span style=\"color: #9e7792;\"><strong>Warning to Readers<\/strong><\/span><\/h3><p style=\"color: #9e7792;\">Registered auditors are alerted to the fact that the practice statement has not been updated for amendments to legislation that has been referenced, types and categories of donors and for amendments to:<\/p><ul style=\"color: #9e7792;\"><li>ISA 240, The Auditor\u2019s Responsibilities Relating to Fraud in an Audit of Financial Statements, effective for audits of financial statements for periods beginning on or after 15 December 2009;<\/li><li>ISA 250, Consideration of Laws and Regulations in an Audit of Financial Statements, effective for audits of financial statements for periods beginning on or after 15 December 2009;<\/li><li>ISRE 2400 (Revised), Engagements to Review Historical Financial Statements, effective for reviews of financial statements for periods ending on or after 31 December 2013;<\/li><li>ISA 610 (Revised 2013), Using the Work of Internal Auditors; effective for audits of financial statements for periods ending on or after 15 December 2014;<\/li><li>ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, effective for audits of financial statements for periods ending on or after 15 December 2016;<\/li><li>ISA 800, Special Considerations \u2013 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, soon to be revised; and<\/li><li>ISRS 4400 (Revised), Agreed-Upon Procedures Engagements, effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after 1 January 2022.<\/li><\/ul><p style=\"color: #9e7792;\">If reports are issued in terms of this guide they should be updated in terms of the Act and Standards. Additionally, this practice statement has not been updated for the\u00a0<a style=\"color: #db9e72;\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/about-us\/legal-and-governance\/legal-docs\/trade-mark-guidelines.pdf\">IFRS Foundation\u00ae Trade Mark Guidelines<\/a>. However, any reference in it to the IFRS Foundation, the IASB, the ISSB and the work of these bodies is intended to be aligned to the\u00a0<a style=\"color: #db9e72;\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/about-us\/legal-and-governance\/legal-docs\/trade-mark-guidelines.pdf\">IFRS Foundation Trade Mark Guidelines.<\/a>\u00a0Furthermore, registered auditors are encouraged to adhere to the\u00a0<a style=\"color: #db9e72;\" href=\"https:\/\/www.iaasb.org\/publications\/implications-iaasb-standards-ifrs-foundation-s-recent-updates-its-trademark-guidelines-relating\">guidance<\/a>\u00a0issued by the IAASB when referencing the IFRS Accounting Standards in their reports.<\/p><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1925\" aria-expanded=\"false\">SAAPS 6<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1925\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1925\" tabindex=\"0\" hidden=\"hidden\"><h4><span style=\"color: #7a7a7a;\"><strong>SAAPS 6 &#8211; External Confirmations from Financial Institutions<\/strong><\/span><\/h4><table style=\"width: 100%; border-collapse: collapse;\"><tbody><tr><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">South African Auditing Practice Statement (SAAPS) 6: External Confirmations from Financial Institutions<\/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;\"><ul><li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li><li>Other assurance and related services engagements beginning on or after 15 December 2022.<\/li><\/ul><\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/09%20-%20SAAPS%206%20External%20Confirmations%20from%20Financial%20Institutions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/09%20-%20SAAPS%206%20External%20Confirmations%20from%20Financial%20Institutions.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">SAAPS 6 \u2013 External Confirmations from Financial Institutions<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">July 2013<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">This SAAPS is effective for external confirmation requests issued on or after 1 October 2013<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%206%20External%20Confirmations%20from%20Financial%20Institutions%20-%20Issued%20July%202013_final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%206%20External%20Confirmations%20from%20Financial%20Institutions%20-%20Issued%20July%202013_final_pdf.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h3><ul><li>08 August 2013:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/31_%2020130808%20SAAPS%206.docx\">South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions issued<\/a><\/li><\/ul><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1926\" aria-expanded=\"false\">SAAPS 7 <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1926\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1926\" tabindex=\"0\" hidden=\"hidden\"><h4><span style=\"color: #7a7a7a;\">SAAPS 7 &#8211; Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities<\/span><\/h4><table style=\"width: 100%; border-collapse: collapse;\"><tbody><tr><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; text-align: left; vertical-align: top; padding: 10px; border: 1px solid #ddd; font-weight: bold; white-space: nowrap;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><p>SAAPS 7 &#8211; Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities<\/p><ul><li><a href=\"https:\/\/www.youtube.com\/watch?v=NiKHKmoBICU\" target=\"_blank\" rel=\"noopener\">Video: SAAPS 7 Publication<\/a><\/li><\/ul><\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">November 2024<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\">This SAAPS is effective for transparency reports prepared and published on or after 15 December 2025<\/td><td style=\"padding: 10px; border: 1px solid #ddd; text-align: left; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%207%202024.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%207%202024.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h3><ul><li>22 November 2024:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/53_%20SAAPS%207.pdf\">Publication of the South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities<\/a>.<\/li><\/ul><\/div>\n\t\t\t\t\t\t\t<\/div>\n\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 Handbooks of International Standards South African Practice Statements Guides for Auditors Regulated Industry Reports Public Sector Assurance on Sustainability Reports Home Audit and Ethics Pronouncements \u00a0Standards and Pronouncements\u00a0South African [&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 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