{"id":3252,"date":"2025-10-24T02:39:28","date_gmt":"2025-10-24T02:39:28","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3252"},"modified":"2026-07-17T14:17:29","modified_gmt":"2026-07-17T12:17:29","slug":"guides-and-circulars-for-auditors","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/guides-and-circulars-for-auditors\/","title":{"rendered":"Guides for Auditors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3252\" class=\"elementor elementor-3252\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce61500 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=\"ce61500\" data-element_type=\"section\" data-e-type=\"section\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a88cff0\" data-id=\"a88cff0\" 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 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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 Standards<\/a><\/li>\n<li id=\"menu-item-10438\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" class = \"hfe-menu-item\">South African Practice Statements<\/a><\/li>\n<li id=\"menu-item-15901\" 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\/guides-and-circulars-for-auditors\/\" class = \"hfe-menu-item\">Guides for Auditors<\/a><\/li>\n<li id=\"menu-item-8573\" 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\/industry-specific-guides-and-regulatory-reports\/\" class = \"hfe-menu-item\">Regulated Industry Reports<\/a><\/li>\n<li id=\"menu-item-15902\" 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\/public-sector\/\" class = \"hfe-menu-item\">Public Sector<\/a><\/li>\n<li id=\"menu-item-15903\" 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\/assurance-on-sustainability-reports-2\/\" class = \"hfe-menu-item\">Assurance on Sustainability Reports<\/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-c75b405 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c75b405\" 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-14f7d7e\" data-id=\"14f7d7e\" 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-16bbca9 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"16bbca9\" 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\">Guides for Auditors\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e140305 elementor-widget elementor-widget-text-editor\" data-id=\"e140305\" 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>\u00a0Guides for Auditors<\/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\">\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-517b0d3 elementor-widget elementor-widget-text-editor\" data-id=\"517b0d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\" align=\"justify\"><strong>South African\u00a0<\/strong><u><strong>Guides<\/strong><\/u>\u00a0may be developed and issued by the IRBA to provide guidance to an auditor in meeting specific legislative requirements imposed by another Regulator. The Guides may be specific to an industry. Below is a list of Guides that are currently effective. For more information on providing assurance to specific industries, go to\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/industry-specific-guides-and-regulatory-reports\/\">Regulated Industry Reports<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5a9e9a elementor-widget elementor-widget-n-accordion\" data-id=\"f5a9e9a\" 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-2570\" 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-2570\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Access to Working Papers <\/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-2570\" class=\"elementor-element elementor-element-e646d9b e-con-full e-flex e-con e-child\" data-id=\"e646d9b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b985ea elementor-widget elementor-widget-text-editor\" data-id=\"9b985ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<table width=\"594\">\n<tbody>\n<tr>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Revised Guide for Registered Auditors: <strong>Access to Working Papers (June 2018)<\/strong><\/td>\n<td valign=\"top\">May 2022<\/td>\n<td valign=\"top\">Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<br><br>\nOther assurance and related services engagements beginning on or after 15 December 2022.\n<\/ul>\n<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/11_%20Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/11_%20Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers.doc\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>Revised<\/strong> Guide for Registered Auditors: <strong>Access to Working Papers<\/strong><\/td>\n<td valign=\"top\">June 2018<\/td>\n<td valign=\"top\">Issued on 5 June 2018<\/td>\n<td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers%20final%20for%20issue.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers%20final%20for%20issue.doc\">Word<\/a><\/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-2571\" 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-2571\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> FAIS Engagements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2571\" class=\"elementor-element elementor-element-161dae4 e-con-full e-flex e-con e-child\" data-id=\"161dae4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f388ea elementor-widget elementor-widget-text-editor\" data-id=\"5f388ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><span style=\"color: #808080;\">This Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers\u2019 Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act provides guidance to registered auditors (auditors) on various matters relating to the audit, limited assurance engagement and other reporting obligations for authorised financial services providers (Providers) in compliance with the requirements of the Financial Advisory and Intermediary Services Act, 2002, Act No. 37 of 2002 as amended (the Act), and its subordinate legislation.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #808080;\"><br \/>FSCA FAIS Notice 48 of 2019, published by the Financial Sector Conduct Authority (the FSCA) sets out the form and manner of the Section 19(3) Limited Assurance\u00a0<strong>Report<\/strong>\u00a0to be submitted by the independent auditors in terms of Section 19(3) of the Act.<\/span><\/p><h3><span style=\"color: #808080;\">Guide<\/span><\/h3><table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\" valign=\"top\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\" valign=\"top\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\" valign=\"top\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\" valign=\"top\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\"><p>Revised Guide (2019) for Registered Auditors:\u00a0<strong>Assurance Engagements on Financial Service Providers\u2019 Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act<\/strong><\/p><\/td><td valign=\"top\">May 2022<\/td><td valign=\"top\"><p>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/p><p>Other assurance and related services engagements beginning on or after 15 December 2022.<\/p><\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/19_%20Updated_Revised%20Guide_Assurance%20Eng%20on%20FSP%20Separate%20Accounts%20S19(3)%20and%20S19(4).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/19_%20Updated_Revised%20Guide_Assurance%20Eng%20on%20FSP%20Separate%20Accounts%20S19(3)%20and%20S19(4).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><p>Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers\u2019 Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act, including:<\/p><ul><li>Illustrative engagement letter<\/li><li>Illustrative representation letter<\/li><li>Illustrative auditor&#8217;s limited assurance report (Section 19(3))<\/li><li>Examples of irregularities in terms of Section 19(4) of the Act<\/li><li>Illustrative report in terms of Section 19(4) of the Act<\/li><\/ul><\/td><td valign=\"top\">28 June 2019<\/td><td valign=\"top\">Effective for engagements commencing on or after 1 July 2019<\/td><td valign=\"top\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/6_%20Revised%20Guide_Assurance%20Eng%20on%20FSP%20Separate%20Accounts%20S19(3)%20and%20S19(4)%20of%20the%20FAIS%20Act.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/6_%20Revised%20Guide_Assurance%20Eng%20on%20FSP%20Separate%20Accounts%20S19(3)%20and%20S19(4)%20of%20the%20FAIS%20Act.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDFPDFPDF<\/span><\/p><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Useful Links<\/span><\/h3><ul><li><a href=\"https:\/\/www.fsca.co.za\/Regulated%20Entities\/Pages\/UI-FAIS.aspx\" target=\"_blank\" rel=\"noopener\">The Financial Advisory and Intermediary Services (FAIS) department of the FSCA<\/a><\/li><li><a href=\"https:\/\/www.fsca.co.za\/Regulated%20Entities\/Pages\/UI-FAIS-Financial-Statements-Audit-Requirements.aspx\" target=\"_blank\" rel=\"noopener\">FAIS\u2013 Financial Statements and Audit Requirements<\/a><\/li><\/ul><h3><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h3><ul><li>28 June 2019 &#8211; <a href=\"https:\/\/www.irba.co.za\/upload\/33_%20Revised%20Guide%20for%20RAs%20Assurance%20Engagements%20on%20FSP%20Separate%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers\u2019 Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act<\/a><\/li><li>8 September 2008 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/Communique%2020080908%20Financial%20advisory%20and%20intermediary%20services%20audit%20guide%20and%20report.pdf\" target=\"_blank\" rel=\"noopener\">Financial Advisory and Intermediary Services Audit Guide and Report<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2572\" 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-2572\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Fresh Produce Agents Trust Accounts <\/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-2572\" class=\"elementor-element elementor-element-dee31d1 e-con-full e-flex e-con e-child\" data-id=\"dee31d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e59b2f9 elementor-widget elementor-widget-text-editor\" data-id=\"e59b2f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<span style=\"color: #808080;\">Guidance is provided to registered auditors in the special circumstances applicable to engagements on fresh produce agents trust accounts as required by the Agricultural Produce Agents Act, No 22 of 1992 and Rules in respect of Fresh Produce Agents (the Act and the Rules).<\/span>\n\n<span style=\"color: #808080;\">An engagement on fresh produce agents trust accounts to report compliance with the Act and the Rules is a reasonable assurance engagement within the scope of International Standard on Assurance Engagement (ISAE) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information.\n<\/span>\n<h3><span style=\"color: #808080;\">Guide<\/span><\/h3>\n<div class=\"table-responsive\">\n<table class=\"table table-striped\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><span style=\"color: #808080;\">Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents\u2019 Trust Accounts, including:<\/span>\n<ul>\n \t<li><span style=\"color: #808080;\">Illustrative engagement letter<\/span><\/li>\n \t<li><span style=\"color: #808080;\">Illustrative representation letter<\/span><\/li>\n \t<li><span style=\"color: #808080;\">Illustrative annual auditor&#8217;s report<\/span><\/li>\n \t<li><span style=\"color: #808080;\">Illustrative interim auditor&#8217;s report<\/span><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><span style=\"color: #808080;\">11 June 2019<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #808080;\">Effective for year-ends ending on or after 31 December 2020<\/span><\/td>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final_Guide%20for%20RAs_Engagements%20on%20Fresh%20Produce%20Agents'%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final_Guide%20for%20RAs_Engagements%20on%20Fresh%20Produce%20Agents'%20Trust%20Accounts.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span style=\"color: #808080;\">Useful Links<\/span><\/h4>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.apacweb.org.za\/\" target=\"_blank\" rel=\"noopener\">Agricultural Produce Agents Council\u00a0<\/a><\/li>\n<\/ul>\n<h4><\/h4>\n<h4><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h4>\n<ul>\n \t<li><span style=\"color: #808080;\">11 June 2019:\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/32_%20Guide%20for%20Fresh%20Produce%20Agents%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents&#8217; Trust Accounts<\/a><\/li>\n \t<li><span style=\"color: #808080;\">11 December 2018:\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/report_files\/50.-Proposed-Guide-for-Fresh-Produce-Agents-Trust-Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents\u2019 Trust Accounts<\/a><\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2573\" 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-2573\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Joint Audit Guide   <\/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-2573\" class=\"elementor-element elementor-element-7107331 e-con-full e-flex e-con e-child\" data-id=\"7107331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7116a6 elementor-widget elementor-widget-text-editor\" data-id=\"a7116a6\" 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>\n<tbody>\n<tr>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td>\n<td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Guide for Registered Auditors: <strong>Joint Audit Engagements<\/strong><\/td>\n<td valign=\"top\">May 2024<\/td>\n<td valign=\"top\">For audits of financial statements for periods ending on or after 31 December 2024, with early adoption permitted.<\/td>\n<td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_Joint%20Audit%20Engagements%20(Revised%202024).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_Joint%20Audit%20Engagements%20(Revised%202024).docx\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Guide for Registered Auditors: <strong>Joint Audit Engagements<\/strong><\/td>\n<td valign=\"top\">May 2022<\/td>\n<td valign=\"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 valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/01%20-%20Updated%20Final_Guide_Joint%20Audit%20Engagements.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/01%20-%20Updated%20Final_Guide_Joint%20Audit%20Engagements.docx\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">Guide for Registered Auditors: <strong>Joint Audit Engagements<\/strong><\/td>\n<td valign=\"top\">26 August 2020<\/td>\n<td valign=\"top\">Effective for audits of financial statements for periods beginning on or after 31 December 2020<\/td>\n<td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Final_Guide_Joint%20Audit%20Engagements%20_%20Aug%202020.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Final_Guide_Joint%20Audit%20Engagements%20_%20Aug%202020.docx\">Word<\/a><\/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-2574\" 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-2574\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> JSE Guides   <\/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-2574\" class=\"elementor-element elementor-element-f64a27b e-con-full e-flex e-con e-child\" data-id=\"f64a27b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c917617 elementor-widget elementor-widget-text-editor\" data-id=\"c917617\" 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><span data-teams=\"true\">The Committee for Auditing Standards (the CFAS) has issued <strong>guides<\/strong>\u00a0and\u00a0<strong>reports<\/strong>\u00a0to assist Registered Auditors in performing engagements related to the JSE Limited and in compliance with the JSE Limited Listings Requirements.<br \/><\/span><strong><br \/>Guides:<\/strong><\/p><ul><li>Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements<\/li><li>Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/li><\/ul><p><strong>Reports:<\/strong><\/p><ul><li>Reports are available <a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/industry-specific-guides-and-regulatory-reports\/\">here<\/a><\/li><\/ul><table width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Iss<span style=\"color: #808080;\">u<\/span>ed<span style=\"color: #f5f5f5;\">_<\/span>by<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\">Guide for Registered Auditors: <strong>Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements (November 2015)<\/strong><\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">May 2022<\/td><td valign=\"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 valign=\"top\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/1_%20JSE%20Guide%20-%20Property%20Entities.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/1_%20JSE%20Guide%20-%20Property%20Entities.docx\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDF_|_WORD<\/span><\/p><\/td><\/tr><tr><td valign=\"top\"><strong>Guide<\/strong> for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">November 2019<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Guide%20-%20Property%20Entities.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Guide%20-%20Property%20Entities.docx\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><strong>Guide<\/strong> for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">November 2015<\/td><td valign=\"top\">Effective for engagements commencing on or after 1 March 2016<\/td><td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs%20-%20JSE%20LR%20Sec%2013_Final_PDF.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs%20-%20JSE%20LR%20Sec%2013_Final.docx\">Word<\/a><\/td><\/tr><\/tbody><\/table><p>Communique \u2013\u00a022 February 2016:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/5_%20JSE%20Sec%2013%20IRBA%20Guide%20Communique_NB20160219_Final(1).docx\">Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements<\/a><\/p><h4><strong><br \/><\/strong><span style=\"color: #808080;\"><br \/>Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Issued<span style=\"color: #f5f5f5;\">_<\/span>by<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><p><strong>Download <\/strong><strong>Documents<\/strong><\/p><\/td><\/tr><tr><td valign=\"top\"><strong>Revised\u00a0<\/strong>Guide for Registered Auditors: Reporting on Financial Information Contained in\u00a0<strong>Interim, Preliminary, Provisional and Abridged Reports\u00a0<\/strong>Required by the JSE Listings Requirements<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">March 2017<\/td><td valign=\"top\">Effective for reports issued on or after 31 March 2017.<\/td><td valign=\"top\"><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/2_%20Revised%20JSE%20Guide%20-%20Provisional%20Abridged.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/2_%20Revised%20JSE%20Guide%20-%20Provisional%20Abridged.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDFPDFPDFP<\/span><\/p><\/td><\/tr><tr style=\"background-color: #e8e6e6;\"><td colspan=\"5\"><div class=\" alert alert-danger\"><h4><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h4><div><p align=\"justify\"><span style=\"color: #9e7792;\">On 19 June 2023,\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.jse.co.za\/regulation\/companies-issuer-regulation\" target=\"_blank\" rel=\"noopener\">the JSE published amendments to the JSE Listings Requirements<\/a><span style=\"color: #9e7792;\">, which amongst other amendments, included<\/span><a contenteditable=\"false\" href=\"https:\/\/www.jse.co.za\/sites\/default\/files\/media\/documents\/Amendment%20Schedule%20Financial%20Reporting%20Disclosures.pdf\" target=\"_blank\" rel=\"noopener\">\u00a0amendments to financial reporting disclosures<\/a><span style=\"color: #9e7792;\">. The\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.jse.co.za\/sites\/default\/files\/media\/documents\/Announcement%20JSE%20LR%20June%202023_0.pdf\" target=\"_blank\" rel=\"noopener\">JSE also announced<\/a><span style=\"color: #9e7792;\">\u00a0that the Financial Sector Conduct Authority published the approval of the amendments to the JSE Listings Requirements in the Government Gazette through Board Notice 450 of 2023 No. 48790, with the effective date as 17 July 2023.<\/span><\/p><p><span style=\"color: #9e7792;\">The JSE communicated transitional arrangements, which required the financial reporting disclosures as per amendments schedule to be applied to results ((both interim and year-end) for periods ending on or after 30 June 2023).<\/span><\/p><p><span style=\"color: #9e7792;\">Registered auditors are alerted to the fact that the amendments to the JSE Listings requirements have removed the need for abridged reports and deleted the requirements and definitions of preliminary and provisional reports. If this guide is used, it should be considered with the amendments to the JSE Listings Requirements.<\/span><\/p><p><span style=\"color: #9e7792;\">Additionally, this guide has not been updated for the IFRS Foundation\u00ae Trade Mark Guidelines.<\/span><\/p><p><span style=\"color: #9e7792;\">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<\/span><a contenteditable=\"false\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/about-us\/legal-and-governance\/legal-docs\/trade-mark-guidelines.pdf\" target=\"_blank\" rel=\"noopener\">IFRS Foundation Trade Mark Guidelines<\/a><span style=\"color: #9e7792;\">.<\/span><\/p><p><span style=\"color: #9e7792;\">Furthermore, registered auditors are encouraged to adhere to the\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/publications\/implications-iaasb-standards-ifrs-foundation-s-recent-updates-its-trademark-guidelines-relating\" target=\"_blank\" rel=\"noopener\">guidance<\/a><span style=\"color: #9e7792;\">\u00a0issued by the IAASB when referencing IFRS Accounting Standards in their reports.<\/span><\/p><\/div><\/div><\/td><\/tr><tr><td colspan=\"5\">Communique &#8211; 6 March 2017:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/10_%20Revised%20Guide%20JSE%20Listings.docx\" target=\"_blank\" rel=\"noopener\">Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements<\/a><\/td><\/tr><tr><td valign=\"top\">Revised\u00a0<strong>Guide<\/strong>\u00a0for Registered Auditors: Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements (Revised September 2014)<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">September 2014<\/td><td valign=\"top\">Effective for an auditor\u2019s report on an issuer\u2019s interim, preliminary, provisional or abridged report issued on or after 30 September 2014<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20Sept%202014%20-%20JSE%20LR_Warning.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20Sept%202014%20JSE%20LR%20Warning.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr style=\"background-color: #e8e6e6;\"><td colspan=\"5\"><div class=\" alert alert-danger\"><h4><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h4><div><p align=\"justify\"><span style=\"color: #9e7792;\">Registered auditors are alerted to the fact that this Guide has not been updated for:<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #9e7792;\">International Standard on Auditing (ISA) 810 (Revised), Engagements to Report on Summary Financial Statements, which is effective for audits of financial statements for financial periods ending on or after 15 December 2016.<\/span><\/li><li><span style=\"color: #9e7792;\">Amendments to the JSE Listings Requirements \u2013 pursuant to Board Notice 159 of 2016 as published in Government Gazette No. 40293, which has an effective date of 24 October 2016.<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #9e7792;\">Registered auditors should ensure that any report issued is in full compliance with the International Standards and the requirements of the JSE Listings Requirements.<\/span><\/p><\/div><\/div><\/td><\/tr><tr><td valign=\"top\"><strong>Communiqu\u00e9<\/strong>\u00a011 September 2014 \u2013 Revised Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">11 September 2014<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20140911%20Revised%20Guide%20for%20Registered%20Auditors%20JSE%20Listing%20requirements.pdf\" target=\"_blank\" rel=\"noopener\">PDF\u00a0<\/a>|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20140911%20Revised%20Guide%20for%20Registered%20Auditors%20JSE%20Listing%20requirements.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><strong>Guide<\/strong>\u00a0for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">November 2013<\/td><td valign=\"top\">Effective for an auditor\u2019s report on an issuer\u2019s interim, preliminary, provisional or abridged report issued on or after 1 January 2014<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Guide_Reporting%20on%20Interim%20Preliminary%20Provisional%20Abridged%20Reports%20required%20by%20JSE%20LR_issued%2028%20Nov%202013.pdf\" target=\"_blank\" rel=\"noopener\">PDF\u00a0<\/a>|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Guide_Reporting%20on%20Interim%20Preliminary%20Provisional%20Abridged%20Reports%20required%20by%20JSE%20LR_issued%2028%20Nov%202013.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><strong>Communiqu\u00e9<\/strong>\u00a03 December 2013 \u2013 Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">3 December 2013<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20131203%20Guide%20-%20reporting%20on%20interim.pdf\" target=\"_blank\" rel=\"noopener\">PDF\u00a0<\/a>|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20131203%20Guide%20-%20reporting%20on%20interim.doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #808080;\">Other Related Communiqu\u00e9s:<\/span><\/h4><ul><li style=\"list-style-type: none;\"><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/81_%20Revised%20illustrative%20Annual%20Stockbrokers%20Reports%20Submitted%20to%20JSE%20in%20terms%20of%20FMA%20and%20JSE%20Directive%20DG%201_7.pdf\" target=\"_blank\" rel=\"noopener\">29 November 2021<\/a>\u00a0&#8211; Revised Illustrative Annual Stockbroker&#8217;s Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 &#8211; Illustrative Reports 2B and 3<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/45_%20JSE%20Revised%20Illustrative%20Reports.docx\" target=\"_blank\" rel=\"noopener\">28 September 2016\u00a0<\/a>&#8211; Revised Illustrative Reports Used by Registered Auditors When Reporting in Terms of the Financial Markets Act, No. 19 of 2012, and JSE Directive DG 1.7<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/38_%20Proposed%20Guide%20re%20JSE%20Listing%20Requirements.docx\" target=\"_blank\" rel=\"noopener\">01 October 2015<\/a>\u00a0&#8211; Proposed Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/3%20December%202013%20Guide%20-%20reporting%20on%20interim%20(3).doc\" target=\"_blank\" rel=\"noopener\">03 December 2013<\/a>\u00a0&#8211; Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/12%20March%202013%20ED%20Reporting%20for%20the%20JSE.docx\" target=\"_blank\" rel=\"noopener\">12 March 2013<\/a>\u00a0&#8211; Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/39_%20%2020110906%20Audit%20of%20Subsidiaries%20of%20Listed%20Companies.doc\" target=\"_blank\" rel=\"noopener\">06 September 2011<\/a>\u00a0&#8211; Audit of the Subsidiaries of Listed Companies<\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/31_%20%2020110629%20Audit%20of%20the%20Subsidiaries%20of%20Listed%20Companies.doc\" target=\"_blank\" rel=\"noopener\">29 June 2011<\/a>\u00a0&#8211; Audit of the Subsidiaries of Listed Companies<\/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\t<details id=\"e-n-accordion-item-2575\" 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-2575\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Legal Practitioner Trust Accounts <\/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-2575\" class=\"elementor-element elementor-element-3620ed0 e-con-full e-flex e-con e-child\" data-id=\"3620ed0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17cdb45 elementor-widget elementor-widget-text-editor\" data-id=\"17cdb45\" 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><p style=\"text-align: justify;\">Guidance is provided to registered auditors in the special circumstances applicable to engagements on legal practitioners\u2019 trust accounts, as required by the Legal Practice Act, No. 28 of 2014 (the Act) and the South African Legal Practice Council Rules made under the authority of Sections 95(1), 95(3) and 109(2) of the Act (the Rules).<\/p><p style=\"text-align: justify;\">An engagement on legal practitioners trust accounts to report compliance with the Act and the Rules is a reasonable assurance engagement within the scope of International Standard on Assurance Engagement (ISAE) 3000 (Revised), <em>Assurance Engagements Other than Audits or Reviews of Historical Financial Information<\/em>.<\/p><h3><span style=\"color: #808080;\">Guide<\/span><\/h3><div class=\"table-responsive\"><table class=\"table table-striped\" width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\">Guide for Registered Auditors: <strong>Engagements on Legal Practitioners\u2019 Trust Accounts (Revised March 2020)<\/strong><\/td><td valign=\"top\">May 2022<\/td><td valign=\"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 valign=\"top\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/3_%20Updated%20Guide%20for%20RAs%20-%20Engagements%20on%20LP%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/3_%20Updated%20Guide%20for%20RAs%20-%20Engagements%20on%20LP%20Trust%20Accounts.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDFPDFPDF<\/span><\/p><\/td><\/tr><tr><td valign=\"top\"><p>Guide for Registered Auditors: <strong>Engagements on Legal Practitioners\u2019 Trust Accounts (Revised March 2020)<\/strong>, including:<\/p><ul><li>Illustrative engagement letter<\/li><li>Illustrative representation letter<\/li><li>Illustrative auditor&#8217;s report<\/li><li>Legal Practitioners annual statement on trust accounts<\/li><\/ul><\/td><td valign=\"top\">28 April 2020<\/td><td valign=\"top\">Effective for financial periods commencing on or after 1 March 2019<\/td><td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_Engagements%20on%20LP%20Trust%20Accounts%20Revised%20March%202020.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/Guide%20for%20RAs_Engagements%20on%20LP%20Trust%20Accounts%20Revised%20March%202020.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\">Previous version(s) of the Guide:<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\">Guide for Registered Auditors: Engagements on Attorneys\u2019 Trust Accounts (Revised 2016)<\/td><td valign=\"top\">14 March 2017<\/td><td valign=\"top\">Effective for financial periods commencing on or after 1 March 2016<\/td><td valign=\"top\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20RAs_Engagements%20on%20Attorneys%20Trust%20Accounts%202016.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20RAs_Engagements%20on%20Attorneys%20Trust%20Accounts%202016(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDFPDFPDF<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><h3><span style=\"color: #808080;\">Agreed-Upon Procedures Engagement Performed In Respect Of An Application By A Legal Practitioner Firm For A Refund Of Bank Charges And Audit Fees<\/span><\/h3><p>The illustrative agreed-upon procedures report was developed by a task group of SAICA\u2019s Legal Practitioners and Accountants Committee (LPAC). The report was approved by SAICA\u2019s Assurance Guidance Committee.<\/p><div class=\"table-responsive\"><table class=\"table table-striped\" width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\">Agreed-Upon Procedures Engagement Performed In Respect Of An Application By A Legal Practitioner Firm For A Refund Of Bank Charges And Audit Fees<\/td><td valign=\"top\">2 November 2023<\/td><td valign=\"top\"><a href=\"https:\/\/saicawebprstorage.blob.core.windows.net\/uploads\/Agreed-Upon-Procedures-Engagement-Performed-In-Respect-Of-An-Application-By-A-Legal-Practitioner-Firm-For-A-Refund-Of-Bank-Charges-And-Audit-Fees.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\">Advisory \/ Notice issued by the Legal Practice Council<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Advisory_The%20LPC%20extend%20the%20dates%20of%20trust%20audit%20reports%20submission.pdf\" target=\"_blank\" rel=\"noopener\">The Legal Practice Council extends the dates for submission of trust account audit reports<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Advisory_Engagements%20on%20Legal%20Practitioners%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Advisory dated 17 April 2020<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Notices from the Legal Practitioners Fidelity Fund<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Section%2086(5)%20letter.pdf\" target=\"_blank\" rel=\"noopener\">Sweeping of the 5% of interest earned on Section 86(4) trust investments in terms of Section 86(5) of the Legal Practice Act<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Legal%20Practice%20Act%20No_%2028.pdf\" target=\"_blank\" rel=\"noopener\">The implementation of the remaining chapters of the Legal Practice Act No. 28 of 2014 (the Legal Practice Act), on 1 November 2018, affects all legal practitioners<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/LPFF%20Communication%20to%20Practitioners%20for%20payment%20of%20manual%20interest%201%20Nov%202018.pdf\" target=\"_blank\" rel=\"noopener\">The new process for the manual payment of Sections 86(2) and (3) of the Legal Practice Act trust interest to the LPFF<\/a> and related reporting templates for:<ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/LPA%20section%2086(2)%20Practitioner%20Report.xlsx\" target=\"_blank\" rel=\"noopener\">Section 86(2) trust interest<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/LPA%20section%2086(3)%20Practitioner%20Report.xlsx\" target=\"_blank\" rel=\"noopener\">Section 86(3) trust interest<\/a><\/li><\/ul><\/li><\/ul><h4><span style=\"color: #808080;\">Useful Links<\/span><\/h4><ul><li><a href=\"http:\/\/www.fidfund.co.za\/\" target=\"_blank\" rel=\"noopener\">Legal Practitioners Fidelity Fund<\/a><\/li><li><a href=\"http:\/\/www.lssa.org.za\/\" target=\"_blank\" rel=\"noopener\">Law Society of South Africa<\/a><\/li><li><a href=\"https:\/\/lpc.org.za\/\" target=\"_blank\" rel=\"noopener\">Legal Practice Council<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h4><ul><li>7 August 2025: <a href=\"https:\/\/www.irba.co.za\/upload\/43_%20%20Alert%20on%20the%20Latest%20Publications%20from%20the%20LPFF%202025.pdf\" target=\"_blank\" rel=\"noopener\">An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund<\/a><\/li><li>28 November 2023: <a href=\"https:\/\/www.irba.co.za\/upload\/74_%20Alert%20on%20latest%20publication%20from%20LPFF.pdf\" target=\"_blank\" rel=\"noopener\">An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund<\/a><\/li><li>26 July 2023: <a href=\"https:\/\/www.irba.co.za\/upload\/53_%20Engagements%20on%20Legal%20Practitioners%20Trust%20Accounts%20(1).pdf\" target=\"_blank\" rel=\"noopener\">An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund<\/a><\/li><li>30 March 2021: <a href=\"https:\/\/www.irba.co.za\/upload\/19_%20Engagements%20on%20Legal%20Practitioners%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Engagements on Legal Practitioners&#8217; Trust Accounts<\/a><\/li><li>18 September 2020: <a href=\"https:\/\/www.irba.co.za\/upload\/64_%20Engagements%20on%20Legal%20Practitioners%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Engagements on Legal Practitioners&#8217; Trust Accounts<\/a><\/li><li>28 April 2020: <a href=\"https:\/\/www.irba.co.za\/upload\/32_%20Guide%20for%20RAs_Engagements%20on%20LP%20Trust%20Accounts%20(Rev%20March%202020).pdf\" target=\"_blank\" rel=\"noopener\">Guide for Registered Auditors: Engagements on Legal Practitioners&#8217; Trust Accounts (Revised March 2020)<\/a><\/li><li>19 July 2019: <a href=\"https:\/\/www.irba.co.za\/upload\/43_%20Attorneys%20report(1).pdf\" target=\"_blank\" rel=\"noopener\">Illustrative Auditor&#8217;s Report for Engagements on the Compliance of the Attorneys&#8217; Trust Accounts with the Attorneys Act and the Rules for the Attorneys&#8217; Profession, as well as the Legal Practice Act and Legal Practice Council Rules<\/a><\/li><li>14 March 2017: <a href=\"https:\/\/www.irba.co.za\/upload\/14_%20Attorneys%20Trust%20Guide.docx\" target=\"_blank\" rel=\"noopener\">Revised Guide for Registered Auditors: Engagements on Attorneys&#8217; Trust Accounts<\/a><\/li><li>14 June 2016: <a href=\"https:\/\/www.irba.co.za\/upload\/23_%20Communique%20Engagements%20on%20Attorneys%20Trust%20Accounts(1).pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Engagement Letter, Representation Letter and Auditor\u2019s Reports for Engagements on Attorneys\u2019 Trust Accounts<\/a><\/li><li>10 June 2014: <a href=\"https:\/\/www.irba.co.za\/upload\/24_%20%2020140618%20-%20Frequently%20Asked%20Questions%20on%20the%20Guide%20for%20Registered%20Auditors%20Engagements%20on%20Attorneys%20Trust%20Accounts.doc\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions on the Guide for Registered Auditors: Engagements on Attorneys Trust Accounts<\/a><\/li><li>28 February 2014: <a href=\"https:\/\/www.irba.co.za\/upload\/7_%20%2020140228%20Guide%20for%20Registered%20Auditors%20Engagements%20on%20Attorneys%20Trust%20Accounts.doc\" target=\"_blank\" rel=\"noopener\">Guide for Registered Auditors: Engagements on Attorneys Trust Accounts<\/a><\/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\t<details id=\"e-n-accordion-item-2576\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2576\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Medical Schemes Engagements <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2576\" class=\"elementor-element elementor-element-60415dd e-con-full e-flex e-con e-child\" data-id=\"60415dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e7b84e elementor-widget elementor-widget-text-editor\" data-id=\"9e7b84e\" 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><tbody><tr><td style=\"text-align: justify;\" width=\"601\"><span style=\"color: #808080;\">The Committee for Auditing Standards (the CFAS) issued the Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme in March 2015.<br \/><\/span><br \/><span style=\"color: #808080;\">The Council for Medical Schemes (CMS) published the various revised prescribed auditor report templates, which are included in this Guide as appendices, on 20 July 2016, by way of Circular 49 of 2016: Prescribed auditor report templates. The reports have been amended to be aligned to the new and revised Auditor Reporting Standards, as well as other revised International Standards on Auditing (ISAs).<br \/><\/span><br \/><span style=\"color: #808080;\">These statutory required auditor reports have been developed by the CMS in consultation with the IRBA\u2019s CFAS Medical Schemes Task Group, which includes auditors of medical schemes.<\/span><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Guide<\/span><\/h3><table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td valign=\"top\">Revised Guide for Registered Auditors: <strong>Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme (Updated for narrow-scope amendments made to IAS 1)<\/strong><\/td><td valign=\"top\">June 2023<\/td><td valign=\"top\">Audits and reviews of financial statements for periods ending on or after 31 December 2023, with early adoption permitted.<\/td><td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20for%20RAs%20-%20Medical%20Scheme%20Engagements(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Guide%20for%20RAs%20-%20Medical%20Scheme%20Engagements(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><tbody><tr><td valign=\"top\">Revised Appendix 5: Reports on Financial Statements (ISA 700 (Revised) Reports)<\/td><td valign=\"top\"><span style=\"color: #808080;\">September 2025<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Audits of financial statements for periods beginning on or after 15 December 2024, with early adoption permitted.<\/span><\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Medical%20Schemes%20ISA%20700R%20Auditor's%20Report%20Templates.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Medical%20Schemes%20ISA%20700R%20Auditor's%20Report%20Templates.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\">Revised Appendix 6 \u2013 Reports on Parts 4 to 10 of the Annual Statutory Return (combined ISA 800 (Revised) and ISRE 2410 Reports)<\/td><td valign=\"top\">November 2025<\/td><td valign=\"top\">Audits of financial statements for periods beginning on or after 15 December 2024.<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Medical%20Schemes%20Annual%20Returns%20AR%20Nov%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Medical%20Schemes%20Annual%20Returns%20AR%20Nov%202025.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><table><tbody><tr style=\"background-color: #e8e6e6;\"><td width=\"601\"><h3><span style=\"color: #9e7792;\"><strong><span style=\"color: 9e7792;\">Warning to Readers<\/span><\/strong><\/span><\/h3><p style=\"text-align: justify;\">Update to Appendix 5 \u2013 <em>Auditor\u2019s Report Templates on Financial Statements (ISA 700 (Revised)<\/em> Reports) and Appendix 6 \u2013 Reports on Parts 4 to 10 of the Annual Statutory Return (combined ISA 800 (Revised) and ISRE 2410 Reports), issued outside of the Revised Guide for Registered Auditors: Assurance Engagement on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme (Updated for narrow-scope amendments made to IAS 1).<\/p><p>Both appendices has been updated to incorporate the International Auditing and Assurance Standards Board\u2019s\u00a0<em><a contenteditable=\"false\" href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.irba.co.za%2Fupload%2FIAASB%2520Narrow%2520Scope%2520Amendments%2520to%2520ISA%2520700%2520and%2520ISA%2520260.pdf&amp;data=05%7C02%7CHMogodi%40irba.co.za%7C0db7da43652640447cd808de2e7c6e43%7Cd2c6e99ca21a4b6ebe8511f6ccb3d7e0%7C0%7C0%7C638999309390764788%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=LtKyb7OL6rzqrh9HO6HrJ6h1mFyapCkd1eWBbKtYE0o%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">Narrow Scope Amendments to ISA 700 (Revised) as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)<\/a><\/em> which is effective for audits of financial statements for periods beginning on or after 15 December 2024.<\/p><p>Appendix 5 also reflect changes required by the\u00a0<a contenteditable=\"false\" href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.irba.co.za%2Fupload%2FBN%2520475%2520of%25202023.pdf&amp;data=05%7C02%7CHMogodi%40irba.co.za%7C0db7da43652640447cd808de2e7c6e43%7Cd2c6e99ca21a4b6ebe8511f6ccb3d7e0%7C0%7C0%7C638999309390782657%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=nY7GJtDG90Lk6sJhHqdAyUDBum6QribdQ4g3vnsj1%2FU%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">IRBA Rule on Enhanced Auditor Reporting for the Audits of Financial Statements of Public Interest Entities<\/a>\u00a0which was already effective for audits of financial statements for periods ending on or after 15 December 2024.<\/p><\/td><\/tr><\/tbody><\/table><table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\"><tbody><tr><td valign=\"top\"><span style=\"color: #808080;\">Revised Guide for Registered Auditors:\u00a0<strong>Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme (Updated for alignment to the IRBA Code of Professional Conduct<\/strong><\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">May 2022<\/span><\/td><td valign=\"top\"><ul><li><span style=\"color: #808080;\">Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/span><\/li><li><span style=\"color: #808080;\">Other assurance and related services engagements beginning on or after 15 December 2022.<\/span><\/li><\/ul><\/td><td valign=\"top\"><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/12%20-%20Medical%20Schemes%20Guide.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/12%20-%20Medical%20Schemes%20Guide.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><span style=\"color: #ffffff;\">PDFPDFPDF_<\/span><\/p><\/td><\/tr><tr><td valign=\"top\"><span style=\"color: #808080;\">Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">27 November 2019<\/span><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Medical%20Schemes%20Guide.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> <span style=\"color: #808080;\">|<\/span> <a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Medical%20Schemes%20Guide.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><span style=\"color: #808080;\">Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">06 December 2018<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Effective for engagements on accounting periods ending on or after 31 December 2018<\/span><\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Revised%20Guide%20-%20Assurance%20Engagements%20on%20Medical%20Schemes%20Dec%202018.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Revised%20Guide%20-%20Assurance%20Engagements%20on%20Medical%20Schemes%20Dec%202018.DOCX\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><span style=\"color: #808080;\">Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">29 July 2016<\/span><\/td><td valign=\"top\"><span style=\"color: #808080;\">Effective for engagements on accounting periods ending on or after 31 December 2016<\/span><\/td><td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Guide%20-%20Assurance%20Engagements%20on%20Medical%20Schemes%20-%20appendices%20updated%20July%202016.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>_|_<span style=\"color: #808080;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Guide%20-%20Assurance%20Engagements%20on%20Medical%20Schemes%20-%20appendices%20updated%20July%202016.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/span><\/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><span style=\"color: #9e7792;\">Registered auditors are alerted to the fact that this Guide has not been updated for:<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #9e7792;\">International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information, which is effective for assurance reports dated on or after 15 December 2015<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li style=\"text-align: justify;\"><span style=\"color: #9e7792;\">The new Auditor Reporting standards, namely ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; ISA 701, Communicating Key Audit Matters in the Independent Auditor&#8217;s Report; ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor\u2019s Report; ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor\u2019s Report; ISA 800 (Revised), Special Considerations \u2013 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks; and ISA 810 (Revised), Engagements to Report on Summary Financial Statements; which are effective for audits of financial statements for periods ending on or after 15 December 2016<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li style=\"text-align: justify;\"><span style=\"color: #9e7792;\">ISA 720 (Revised), The Auditor\u2019s Responsibilities Relating to Other Information, which is effective for audits of financial statements for periods ending on or after 15 December 2016;<\/span><br \/><span style=\"color: #9e7792;\">except for Appendix 5 \u2013 Report on the Financial Statements (ISA 700 (Revised) Report); Appendix 6 \u2013 Report on Parts 4 to 10 of the Annual Statutory Return (combined ISA 800 (Revised) and ISRE 2410 Reports); Appendix 7 \u2013 Assurance Report on Compliance with Sections 36(5) and 36(8) of the Act (ISAE 3000 (Revised) Report); and Appendix 8 \u2013 Report on the Summary Financial Statements (ISA 810 (Revised) Report); which have been updated.<\/span><\/li><\/ul><\/li><\/ul><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #808080;\">Reports<\/span><\/h3><p><span style=\"color: #808080;\">The revised reports are included in this Guide as appendices. For ease of reference the reports are listed here, as published by the CMS. These reports are effective for year-ends of medical schemes on and after 31 December 2016.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af06dbe elementor-widget elementor-widget-n-accordion\" data-id=\"af06dbe\" 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-1830\" 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-1830\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ISA 700 (Revised) auditor report template <\/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 region\" aria-labelledby=\"e-n-accordion-item-2576 e-n-accordion-item-1830\" class=\"elementor-element elementor-element-03ca766 e-con-full e-flex e-con e-child\" data-id=\"03ca766\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64604c5 elementor-widget elementor-widget-text-editor\" data-id=\"64604c5\" 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 id=\"collapseOne\" class=\"panel-collapse collapse in\" aria-expanded=\"true\"><div class=\"panel-body\"><p style=\"text-align: justify;\"><span style=\"color: #808080;\">Section 37(2) of the Medical Schemes Act of South Africa (the Act) requires an auditor to report on a medical scheme\u2019s annual financial statements (AFS). <\/span><span style=\"color: #808080;\">Circular 65 of 2015 requires the auditors of medical schemes in terms of Section 36(5)(d) and 37(2) of the Act to report on Key Audit Matters. <br \/><br \/><\/span><span style=\"color: #808080;\">The ISA 700 (Revised) report provides reasonable assurance that the AFS are fairly presented, in all material respects, in accordance with the International Financial Reporting Standards and the requirements of the Medical Schemes Act.<\/span><br \/><span style=\"color: #808080;\"><br \/>All non-compliance matters, which are considered to be material by an auditor, should be reported under the sub-heading \u201cReport on Other Legal and Regulatory Requirements\u201d. Where no material instances of non-compliance have come to an auditor\u2019s attention, a statement to this effect should be made.<\/span><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20700%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20700%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1831\" 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-1831\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ISA 800 (Revised) and ISRE 2410 combined auditor report template (Part 3A to the 2015 Annual Statutory Return) <\/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 region\" aria-labelledby=\"e-n-accordion-item-2576 e-n-accordion-item-1831\" class=\"elementor-element elementor-element-ef1c64d e-con-full e-flex e-con e-child\" data-id=\"ef1c64d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51221e3 elementor-widget elementor-widget-text-editor\" data-id=\"51221e3\" 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 class=\"panel-body\"><p style=\"text-align: justify;\"><span style=\"color: #808080;\">This auditor report provides assurance through an audit of Parts 4 to 6.1 and 6.3 to 10 of the Annual Statutory Return (the Return), and a review of Part 6.2 of the Return of a scheme. <\/span><span style=\"color: #808080;\">The ISA 800 (Revised) opinion provides reasonable assurance that Parts 4 to 6.1 and 6.3 to 10 of the Return are prepared in all material respects in accordance with the Act, related Regulations, the Guidance Manual for the completion of the Return and the applicable Circulars issued by the CMS. <br \/><br \/><\/span><span style=\"color: #808080;\">The ISRE 2410 conclusion provides limited assurance that Part 6.2 of the Return is prepared in all material respects in accordance with the Act, related Regulations, the Guidance Manual for the completion of the Return and the applicable Circulars issued by the CMS.<\/span><br \/><span style=\"color: #808080;\"><br \/>This report originates from the following sections in the Act:<\/span><\/p><ul><li><span style=\"color: #808080;\">Section 36(8), which states that the auditor should certify whether any return or statement which he or she is required to examine in terms of Chapter 7 (Financial Matters) of the Act, complies with the requirements of the Act and whether it presents fairly the matters dealt with therein, as if such return or statement were a financial statement;<\/span><\/li><li><span style=\"color: #808080;\">Section 37(2), which inter alia states that the AFS shall consist of \u201c(e) such other returns as the Registrar may require\u201d, which in this case is the Return;<\/span><\/li><li><span style=\"color: #808080;\">As the Return is deemed to be part of the AFS, it is required to be audited in terms of Section 37(3); and<\/span><\/li><li><span style=\"color: #808080;\">Section 39(3), which requires all documents that are submitted to be audited.<\/span><\/li><\/ul><p><span style=\"color: #808080;\">The auditor report is restricted to the financial information contained in Parts 4 \u2013 10 of the Return.<\/span><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20800%20(Revised)%20and%20ISRE%202410%20medical%20schemes%20report%20-%20final%2020160617.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20800%20(Revised)%20and%20ISRE%202410%20medical%20schemes%20report%20-%20final%2020160617.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1832\" 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-1832\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ISAE 3000 (Revised) auditor report template (Part 3B to the 2015 Annual Statutory Return) <\/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 region\" aria-labelledby=\"e-n-accordion-item-2576 e-n-accordion-item-1832\" class=\"elementor-element elementor-element-fd66a22 e-con-full e-flex e-con e-child\" data-id=\"fd66a22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2aecbb elementor-widget elementor-widget-text-editor\" data-id=\"e2aecbb\" 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 id=\"collapseThree\" class=\"panel-collapse collapse in\" aria-expanded=\"true\"><div class=\"panel-body\"><p style=\"text-align: justify;\"><span style=\"color: #808080;\">This auditor report is the format in which the CMS requires an auditor to report on all non-compliance matters by a medical scheme which have come to an auditor\u2019s attention during the performance of the auditor\u2019s functions as an auditor, as required by Sections 36(5)(b) and 36(8)(b) of the Act. <br \/><br \/><\/span><span style=\"color: #808080;\">These sections are limited to the financial aspects of the Act which an auditor will address in the auditor\u2019s normal audit procedures. <\/span><span style=\"color: #808080;\">It should be noted that for purposes of this auditor report, materiality is set as one, as all non-compliance matters need to be reported to the CMS.<\/span><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISAE%203000%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISAE%203000%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1833\" 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-1833\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> ISA 810 (Revised) auditor report template <\/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 region\" aria-labelledby=\"e-n-accordion-item-2576 e-n-accordion-item-1833\" class=\"elementor-element elementor-element-e9671f1 e-con-full e-flex e-con e-child\" data-id=\"e9671f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c1b5c7 elementor-widget elementor-widget-text-editor\" data-id=\"6c1b5c7\" 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 id=\"collapseFour\" class=\"panel-collapse collapse in\" aria-expanded=\"true\"><div class=\"panel-body\"><p style=\"text-align: justify;\"><span style=\"color: #808080;\">Some schemes distribute summary AFS to their members in terms of the Scheme Rules. The format and disclosure contained in these summary AFS are prescribed in Circular 6 of 2013. <br \/><br \/><\/span><span style=\"color: #808080;\">These summary AFS are subjected to an engagement conducted in terms of ISA 810 (Revised).<\/span><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20810%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ISA%20810%20(Revised)%20medical%20schemes%20report%20-%20final%2020160617.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/div><\/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<div class=\"elementor-element elementor-element-b5b17da elementor-widget elementor-widget-text-editor\" data-id=\"b5b17da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<h3><span style=\"color: #808080;\">Useful Links<\/span><\/h3>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.medicalschemes.com\/\" target=\"_blank\" rel=\"noopener\">The Council for Medical Schemes<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.medicalschemes.com\/Publications.aspx\" target=\"_blank\" rel=\"noopener\">Acts and Regulations<\/a><\/li>\n<\/ul>\n<h3><span style=\"color: #808080;\">\u00a0Related Communiques<\/span><\/h3>\n<ul>\n \t<li><span style=\"color: #808080;\">23 May 2024:\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/29_%20Council%20for%20Medical%20Schemes%20Publication%20that%20Impacts%20Auditor%E2%80%99s%20Reports(1).pdf\" target=\"_blank\" rel=\"noopener\">Council for Medical Schemes Publication that Impacts Auditor\u2019s Reports<\/a><\/li>\n \t<li><span style=\"color: #808080;\">06 December 2018:\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/45_%20Revised%20Guide%20%20Medical%20Schemes.pdf\" target=\"_blank\" rel=\"noopener\">Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme<\/a><\/li>\n \t<li><span style=\"color: #808080;\">15 August 2016:\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/32_%20Medical%20schemes%20reports.docx\" target=\"_blank\" rel=\"noopener\">Prescribed Auditor Reports for Medical Schemes<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/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 Guides for Auditors Home Audit and Ethics Pronouncements \u00a0Standards [&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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