{"id":3337,"date":"2025-10-24T03:15:26","date_gmt":"2025-10-24T03:15:26","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3337"},"modified":"2026-07-17T10:58:55","modified_gmt":"2026-07-17T08:58:55","slug":"industry-specific-guides-and-regulatory-reports","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/industry-specific-guides-and-regulatory-reports\/","title":{"rendered":"Regulated Industry Reports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3337\" class=\"elementor elementor-3337\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66eef1f 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=\"66eef1f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e5061dc\" data-id=\"e5061dc\" 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-0a1b328 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"0a1b328\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0962704\" data-id=\"0962704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ed0e996 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5ed0e996\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4516088f\" data-id=\"4516088f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bf25bc6 hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"4bf25bc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-4bf25bc6\" class=\"hfe-nav-menu\"><li id=\"menu-item-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-baf4378 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"baf4378\" 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-0782c35\" data-id=\"0782c35\" 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-d99aa0e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d99aa0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Regulated Industry Reports<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd7360 elementor-widget elementor-widget-text-editor\" data-id=\"2bd7360\" 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>\u00a0Regulated Industry Reports<\/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-b616c60 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b616c60\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8b243e\" data-id=\"f8b243e\" 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-4729160 elementor-widget elementor-widget-text-editor\" data-id=\"4729160\" 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>Various regulators prescribe Regulatory Reports for auditors of specific industries. The IRBA prescribes Guides for regulated industries, which may include such reports. <a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guides-and-circulars-for-auditors\/\">Guides are available here<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d92acc elementor-widget elementor-widget-n-accordion\" data-id=\"3d92acc\" 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-6450\" 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-6450\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Automotive Production Reports <\/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-6450\" class=\"elementor-element elementor-element-4b9179e e-con-full e-flex e-con e-child\" data-id=\"4b9179e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85c7abd elementor-widget elementor-widget-text-editor\" data-id=\"85c7abd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"background-color: #e8e6e6;\">\n<td colspan=\"3\">\n<div class=\" alert alert-danger\">\n<h3><span style=\"color: #9e7792;\">Warning to Readers<\/span><\/h3>\n<div>\n\n\u00a0Registered auditors are alerted to the fact that the illustrative reports have not been updated for amendments to:\n<ul>\n \t<li>the International Standard on Assurance Engagement (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; and<\/li>\n \t<li>the IRBA Code of Professional Conduct for Registered Auditors which is effective from 15 July 2019.<\/li>\n<\/ul>\nAuditors should ensure that any reports issued are in full compliance with the Standards and the IRBA Code.\n\n<\/div>\n<\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table\" border=\"0\" width=\"100%\" cellspacing=\"1\" cellpadding=\"1\" style=\"color: #7A7A7A;\">\n<tbody>\n\n<tr style=\"background-color: #f5f5f5; vertical-align: top; color: #7A7A7A;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top; color: #7A7A7A;\">\n<strong>Title<\/strong>\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top; color: #7A7A7A;\">\n<strong>File Size<\/strong>\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top; color: #7A7A7A;\">\n<strong>Download<\/strong>\n<\/td>\n<\/tr>\n\n<tr style=\"vertical-align: top; color: #7A7A7A;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nCompany Specific Percentage (CSP) Report\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nWord 50 KB\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/7%20Company%20Specific%20Percentage%20(CSP)%20Report%20-%20final.doc\" target=\"_blank\" rel=\"noopener\" style=\"color: #7A7A7A;\">\nDownload\n<\/a>\n<\/td>\n<\/tr>\n\n<tr style=\"vertical-align: top; color: #7A7A7A;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nImported Component Values (Form C1) Report\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nWord 47KB\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/7%20Imported%20Component%20Values%20(Form%20C1)%20Report%20-%20final.doc\" target=\"_blank\" rel=\"noopener\" style=\"color: #7A7A7A;\">\nDownload\n<\/a>\n<\/td>\n<\/tr>\n\n<tr style=\"vertical-align: top; color: #7A7A7A;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nProduction Rebate Credit Certificate (PRCC) Report\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nWord 47KB\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/7%20Production%20Rebate%20Credit%20Certificate%20(PRCC)%20Report%20-%20%20final.doc\" target=\"_blank\" rel=\"noopener\" style=\"color: #7A7A7A;\">\nDownload\n<\/a>\n<\/td>\n<\/tr>\n\n<tr style=\"vertical-align: top; color: #7A7A7A;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nStandard Materials Declaration (SMD) Report\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\nWord 47KB\n<\/td>\n\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top; color: #7A7A7A;\">\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/7%20Standard%20Materials%20Declaration%20(SMD)%20Report%20-%20final.doc\" target=\"_blank\" rel=\"noopener\" style=\"color: #7A7A7A;\">\nDownload\n<\/a>\n<\/td>\n<\/tr>\n\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-6451\" 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-6451\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Banks &amp; Mutual Banks Act Reports <\/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-6451\" class=\"elementor-element elementor-element-53e3f25 e-con-full e-flex e-con e-child\" data-id=\"53e3f25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7792ec0 elementor-widget elementor-widget-text-editor\" data-id=\"7792ec0\" 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=\"table-responsive\"><h4><span style=\"color: #808080;\"><strong>SARB Banks Act Regulatory Reports<\/strong><\/span><\/h4><p style=\"text-align: justify;\">In terms of Regulations 39, 40 and 46 of the Regulations relating to Banks issued in terms of the Banks Act (No. 94 of 1990), the external auditor of a bank is required to report to the SARB on various regulatory matters.<br \/>In terms of Regulation 46(6) of the aforementioned regulations, the illustrative reports have been rendered in accordance with the wording and practices agreed from time to time between the Prudential Authority, the South African Institute of Chartered Accountants (SAICA) and the IRBA.<\/p><\/div><table width=\"100%\"><thead><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Title<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Date Issued<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Effective Date<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Documents<\/strong><\/td><\/tr><\/thead><tbody><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 SA Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Financial years beginning on or after 15 December 2024<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report%20Nov%202025.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report%20Nov%202025.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 Foreign Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Financial years beginning on or after 15 December 2024<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report%20Nov%202025.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report%20Nov%202025.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 SA Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">5 September 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Periods ending on or after 15 June 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report%202025.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report%202025.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 Foreign Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">5 September 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Periods ending on or after 15 June 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report%202025.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report%202025.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 SA Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">18 March 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements where the terms of engagement have been agreed on or after 1 January 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20SA%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Reg 46 \u2013 Foreign Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">18 March 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements where the terms of engagement have been agreed on or after 1 January 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20-%20Foreign%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative BA 501 Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">18 March 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements where the terms of engagement have been agreed on or after 1 January 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20BA%20501%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20BA%20501%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">South African and Consolidated Operations \u2013 Revised Illustrative Regulatory Reports A-I<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">17 March 2021<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements with periods ending on or after 1 January 2021<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reg%2046%20-%20SA%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reg%2046%20-%20SA%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Foreign Operations (BA 610 returns) \u2013 Revised Illustrative Regulatory Reports A-H<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">17 March 2021<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements with periods ending on or after 1 January 2021<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reg%2046%20-%20Foreign%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reg%2046%20-%20Foreign%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Updated South African and Consolidated Operations \u2013 Revised Illustrative Regulatory Reports A-I<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">5 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective as of 16 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Reg%2046%20Reports%20SA_COps(1).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Reg%2046%20Reports%20SA_COps(1).doc\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Updated Foreign Operations (BA 610 returns) \u2013 Revised Illustrative Regulatory Reports A-H.<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">5 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective as of 16 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Reg%2046%20Reports%20Foreign%20Ops(1).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Reg%2046%20Reports%20Foreign%20Ops(2).docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative BA 501 Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">18 June 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks and affected entities with year ends on or after 28 February 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20BA%20501%20Report.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20BA%20501%20Report.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative Mutual Banks Act Reports (Parts A-F)<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 31 December 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">South African and Consolidated Operations \u2013 Revised Illustrative Regulatory Reports A-I<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 31 December 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20Reports%20SA%20and%20Consolidated%20Operations%20Nov%202019.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20Reports%20SA%20and%20Consolidated%20Operations%20Nov%202019.doc\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Foreign Operations (BA 610 returns) \u2013 Revised Illustrative Regulatory Reports A-H.<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 31 December 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20Reports%20-%20Foreign%20Operations%20Nov%202019.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reg%2046%20Reports%20-%20Foreign%20Operations%20Nov%202019.doc\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised illustrative regulatory reports A-H<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 15 December 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20Reports%20Parts%20A-H_final%20PDF%202017.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20Reports%20Parts%20A-H_final%202017.doc\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative regulatory reports A-H<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">1 July 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with\u00a0year ends on or after 31 December 2015<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20parts%20AH(1).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20parts%20AH.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative regulatory reports I-J<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">1 July 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with\u00a0year ends on or after 31 December 2015<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20parts%20IJ(1).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Reg%2046%20parts%20IJ.docx\">Word<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #808080;\">South African Reserve Bank Prudential Authority<\/span><\/h4><ul><li><a href=\"https:\/\/protect-za.mimecast.com\/s\/QrNhCRgKRycOgq7I9w3Nr\" target=\"_blank\" rel=\"noopener\">Directives issued by the Prudential Authority<\/a><\/li><li><a href=\"https:\/\/protect-za.mimecast.com\/s\/oOBrCVm2YDCZPoOHztPyg\" target=\"_blank\" rel=\"noopener\">Documents issued for consultation by the Prudential Authority<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">SARB Mutual Banks Act Regulatory Reports<\/span><\/h4><p>In terms of Regulation 6 of the Regulations relating to Mutual Banks issued in terms of the Mutual Banks Act (No. 124 of 1993), the external auditor of a mutual bank is required to report to the SARB on various regulatory matters.<br \/>In terms of Regulation 6(5) of the aforementioned Regulations, the illustrative reports have been rendered in accordance with the wording and practices recommended from time to time by the South African Institute of Chartered Accountants (SAICA) in consultation with the Prudential Authority and the IRBA.<\/p><table width=\"100%\"><thead><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Title<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Date issued<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Effective date<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\"><strong>Documents<\/strong><\/td><\/tr><\/thead><tbody><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Mutual Banks Act Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2025<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Financial years beginning on or after 15 December 2024<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports%20Nov%202025.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports%20Nov%202025.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Mutual Banks Act Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">11 December 2023<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Financial years ending on or after 30 June 2023<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports(1).pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports(1).docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Revised Illustrative Mutual Banks Act Reports<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">18 March 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Engagements where the terms of engagement have been agreed on or after 1 January 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Mutual%20Banks%20Act%20Reports.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Updated Illustrative Mutual Banks Act Reports (Parts A-F)<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">5 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective as of 16 November 2020<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Mutual%20Banks%20Act%20Reports(3).pdf\">PDF\u00a0<\/a>|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illust%20Mutual%20Banks%20Act%20Reports(1).docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative Mutual Banks Act Reports (Parts A-F)<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 31 December 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.docx\">Word<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative Mutual Banks Act Reports (Parts A-F)<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">28 November 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective for banks with year ends on or after 31 December 2019<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Mutual%20Banks%20Act%20Reports%20Parts%20A-F%20Nov%202019.docx\">Word<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #808080;\">The Chief Representative Officer Report<\/span><\/h4><p>The illustrative agreed-upon procedures report was developed by the SAICA Basel Task Group and was approved by SAICA\u2019s Assurance Guidance Committee on 10 August 2022.<\/p><table class=\"table table-striped\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" scope=\"col\"><strong>Title<\/strong><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" scope=\"col\"><strong>Date issued<\/strong><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" scope=\"col\"><strong>Effective date<\/strong><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" scope=\"col\"><strong>Documents<\/strong><\/th><\/tr><\/thead><tbody><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Illustrative Representative Office Agreed-upon procedures report<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">10 August 2022<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Representative-Office-Agreed-upon-Procedures.pdf\" target=\"_blank\" rel=\"noopener\">PDF <\/a>| <a href=\"https:\/\/www.irba.co.za\/upload\/Representative-Office-Agreed-Upon-Procedures.doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #808080;\">Useful links<\/span><\/h4><ul><li><a href=\"https:\/\/www.resbank.co.za\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">South African Reserve Bank<\/a><\/li><li>IRBA Staff Audit Practice Alert: \u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/44_%20IRBA%20Staff%20Audit%20Practice%20Alerts.docx\" target=\"_blank\" rel=\"noopener\">AUDIT IMPLICATIONS OF THE EXPECTED CREDIT LOSS MODEL FOR THE AUDITORS OF BANKS<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Related communiques<\/span><\/h4><ul><li>05 September 2025:\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/49_%20Revised%20Illustrative%20Banks%20Act%20Regulatory%20Auditor's%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Banks Act Regulatory Auditor\u2019s Reports<\/a><\/li><li>11 December 2023 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/80_%20Revised%20Illustrative%20Mutual%20Banks%20Act%20Regulatory%20Auditors%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Mutual Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>18 March 2022 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/18_%20Revised%20Illustrative%20Banks%20Act%20Regulatory%20Auditor%20s%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>17 March 2021 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/18_%20Banks%20Act%20%20Regulatory%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>28 November 2019 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/66_%20Banks%20Act%20%20Regulatory%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>19 June 2019 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/34_%20Banks%20Act%20%20Regulatory%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Illustrative Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>04 December 2018 &#8211;\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/43_%20Banks%20Act%20%20Regulatory%20Reports.pdf\" target=\"_blank\" rel=\"noopener\">Revised Illustrative Banks Act Regulatory Auditor&#8217;s Reports<\/a><\/li><li>01 December 2016 &#8211; <a href=\"https:\/\/www.irba.co.za\/upload\/59_%20SARB%20BA%20Regulatory%20Reports.docx\" target=\"_blank\" rel=\"noopener\">Revised Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor&#8217;s Reports A-H<\/a><\/li><li>07 July 2016 &#8211; <a href=\"https:\/\/www.irba.co.za\/upload\/29_%20SARB%20BA%20Regulatory%20Reports_Communique_NB_IV_BA_Final.docx\" target=\"_blank\" rel=\"noopener\">Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor\u2019s Reports<\/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-6452\" 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-6452\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Exchange Control Department Reports <\/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-6452\" class=\"elementor-element elementor-element-56c2ece e-con-full e-flex e-con e-child\" data-id=\"56c2ece\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-510eb52 elementor-widget elementor-widget-text-editor\" data-id=\"510eb52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">Exchange Control Department Reports<\/span><\/h4><p><span style=\"color: #808080;\"><br \/>The auditor\u2019s limited assurance report regarding the company\u2019s compliance with the Imports and Exports Undertakings is incorporated in the Exchange Control Rulings of the Exchange Control Department of the South African Reserve Bank.<br \/><\/span><\/p><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\" scope=\"col\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\" scope=\"col\"><span style=\"color: #808080;\"><strong>Date Issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\" scope=\"col\"><span style=\"color: #808080;\"><strong>Effective Date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\" scope=\"col\"><span style=\"color: #808080;\"><strong>Download Documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Illustrative Report: SARB Macro Prudential Foreign Exposure Limit Return Report<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">May 2022<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><ul><li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li><li>Other assurance and related services engagements beginning on or after 15 December 2022.<\/li><\/ul><\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/18%20-%20Illustrative%20Revised%20Macro-Prudential%20Foreign%20Exposure.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #ffffff;\">_<\/span>|<span style=\"color: #ffffff;\">_<\/span><a href=\"https:\/\/www.irba.co.za\/upload\/18%20-%20Illustrative%20Revised%20Macro-Prudential%20Foreign%20Exposure.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p>\u00a0<\/p><p><span style=\"color: #ffffff;\">PDFPDFPDF<\/span><\/p><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Illustrative Revised Macro-Prudential Foreign Exposure Return Reports<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">18 June 2019<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Year ends on or after 28 February 2019<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Revised%20Macro-Prudential%20Foreign%20Exposure%20Return.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Revised%20Macro-Prudential%20Foreign%20Exposure%20Return.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><p><span style=\"color: #ffffff;\">PDFPDFPDF<\/span><\/p><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><p>\u00a0<\/p><p>Section B.2(I)(xiii) of the Currency and Exchanges Manual for Authorised Dealers: Auditor&#8217;s limited assurance report on the Macro-Prudential Foreign Exposure Limit Return<\/p><\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">12 September 2016<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Year ends on or after 31 December 2016<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20SARB%20Macro-Prudential%20Foreign%20Exposure%20Limit%20Return%20Assurance%20Reports(2).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/p><p><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20SARB%20Macro-Prudential%20Foreign%20Exposure%20Limit%20Return%20Assurance%20Reports.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Exchange Control Circular No. 11\/2006:<br \/><em>Foreign portfolio investments by South African Institutional Investors \u2013 audit requirements<\/em><\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">28 March 2006<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\">\u00a0<\/td><td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Exchange%20Control%20Circular%2011-2006.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\">Useful links<\/span><\/h4><ul><li><a href=\"https:\/\/www.resbank.co.za\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">South African Reserve Bank<\/a><\/li><li><a href=\"https:\/\/www.resbank.co.za\/RegulationAndSupervision\/FinancialSurveillanceAndExchangeControl\/Pages\/CurrencyandExchangesdocuments.aspx\" target=\"_blank\" rel=\"noopener\">Exchange Control Documents <\/a><span style=\"color: #808080;\">(including non-resident definition)<\/span><\/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-6453\" 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-6453\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Insurance Reports <\/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-6453\" class=\"elementor-element elementor-element-26d1635 e-con-full e-flex e-con e-child\" data-id=\"26d1635\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75159a5 elementor-widget elementor-widget-text-editor\" data-id=\"75159a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe Committee for Auditing Standards (CFAS) have issued the following reports for use by auditors of Insurers:\n<h4><span style=\"color: #808080;\">Illustrative Regulatory Reports in terms of the Insurance Act<\/span><\/h4>\n<div class=\"table-responsive\">\n<table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\">\n<thead>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th>\n<th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date Issued<\/strong><\/span><\/th>\n<th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective Date<\/strong><\/span><\/th>\n<th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download Documents<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">\n<ul>\n \t<li>Insurers (solo insurers)<\/li>\n \t<li>Branches of foreign reinsurers<\/li>\n \t<li>Microinsurers<\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">28 November 2025<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Financial years beginning on or after 15 December 2024<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Solo%20Insurers%20Nov%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Solo%20Insurers%20Nov%202025.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\n\n<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports%20Branches%20Nov%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports%20Branches%20Nov%202025.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\n\n<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Microinsurers%20Nov%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Microinsurers%20Nov%202025.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">\n<ul>\n \t<li>Insurance groups<\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">28 November 2025<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Immediate<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Insurance%20Groups%20Nov%202025.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Reports_Insurance%20Groups%20Nov%202025.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">\n<ul>\n \t<li>Insurers (solo insurers)<\/li>\n \t<li>Insurance groups<\/li>\n \t<li>Branches of foreign reinsurers<\/li>\n \t<li>Microinsurers<\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">08 April 2022<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Effective for financial years ending on or after 1 January 2022<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reports_Solo%20Insurers(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reports_Solo%20Insurers(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\n\n<a href=\"https:\/\/www.irba.co.za\/upload\/8_%20Illustrative%20Reports_Insurance%20Groups.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/8_%20Illustrative%20Reports_Insurance%20Groups.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\n\n<a href=\"https:\/\/www.irba.co.za\/upload\/9_%20llustrative%20Reports%20Branches.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/9_%20llustrative%20Reports%20Branches.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\n\n<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reports_Microinsurers(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20Reports_Microinsurers(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>Report to SASRIA<\/strong><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\">Report of the Independent Auditors to SASRIA Limited<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Report%20of%20the%20Independent%20Auditors%20to%20SASRIA%20Limited.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<table>\n<tbody>\n<tr style=\"background-color: #e8e6e6;\">\n<td width=\"601\">\n<h3><strong><span style=\"color: #9e7792;\">Warning<\/span><\/strong><\/h3>\n<span style=\"color: #9e7792;\">Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations \u2013 Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.<\/span><span style=\"color: #9e7792; font-style: inherit; font-weight: inherit;\">Auditors should ensure that any report issued is in full compliance with the Standards.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span style=\"color: #808080;\"> Useful Links<\/span><\/h4>\n<ul>\n \t<li><a href=\"https:\/\/www.resbank.co.za\/en\/home\/publications\/publication-detail-pages\/prudential-authority\/pa-public-awareness\/Communication\/2021\/Prudential-Communication-9-of-2021-Publication-of-the-audit-requirements-standards\" target=\"_blank\" rel=\"noopener\">SARB &#8211; Prudential Communication 9 of 2021 &#8211; Publication of the audit requirements standards &amp; guidance notice for insurers\n<\/a><\/li>\n<\/ul>\n<h4><span style=\"color: #808080;\">Related Communiqu\u00e9s<\/span><\/h4>\n<ul>\n \t<li><a href=\"https:\/\/www.irba.co.za\/upload\/29_%20Illustrative%20Regulatory%20Reports%20in%20terms%20of%20the%20Insurance%20Act.pdf\" target=\"_blank\" rel=\"noopener\">08 April 2022 &#8211; Issue of Illustrative Regulatory Reports in terms of the Insurance Act\n<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6454\" 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-6454\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> JSE Reports <\/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-6454\" class=\"elementor-element elementor-element-6fe3d29 e-con-full e-flex e-con e-child\" data-id=\"6fe3d29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-767baaa elementor-widget elementor-widget-text-editor\" data-id=\"767baaa\" 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><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guides-and-circulars-for-auditors\/\"><br \/>The Committee for Auditing Standards (the CFAS) has issued various <strong>guides<\/strong> and <strong>reports<\/strong> to assist JSE-accredited Registered Auditors in performing engagements related to the JSE Limited and in compliance with the JSE Limited Listings Requirements.<\/a><\/p><h4><span style=\"color: #808080;\">Reporting on the Compilation of Pro Forma Financial Information Included in a Prospectus\/Pre-Listing Statement\/Circular<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Issues by<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download Documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr><td><strong>Communiqu\u00e9<\/strong> 6 September 2012 \u2013 ISAE 3420 and Illustrative Reporting Accountant&#8217;s Report for JSE Listings Requirements<\/td><td>IRBA<\/td><td>6 September 2012<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/06%20september%202012-20120906%20ISAE3420(1).doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>JSE Limited Bulletin 8 of 2012: ISAE 3420 reports<\/td><td>JSE Limited<\/td><td>3 September 2012<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.jse.co.za\/downloadable-files?RequestNode=\/Issuer_Regulations\/Bulletins\" target=\"_blank\" rel=\"noopener\">View<\/a><\/td><\/tr><tr><td>Illustrative assurance report prepared to meet the JSE Listing Requirements: Independent reporting accountant&#8217;s assurance report on the compilation of pro forma financial information included in a prospectus\/pre-listing statement\/circular<\/td><td>IRBA<\/td><td>6 September 2012<\/td><td>ISAE 3420 Illustrative Report is effective for assurance reports on pro forma financial information issued on or before 29 March 2018<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/8%20ISAE%203420_Financial%20Information%20for%20JSE%20LR%20Issued%2020120906.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #ffffff;\">_<\/span>|<span style=\"color: #ffffff;\">_<\/span><a href=\"https:\/\/www.irba.co.za\/upload\/8%20ISAE%203420_Financial%20Information%20for%20JSE%20LR%20Issued%2020120906.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus<\/td><td>IRBA<\/td><td>May 2022<\/td><td><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><a href=\"https:\/\/www.irba.co.za\/upload\/14%20-%20ISAE%203420%20-%20Compilation%20of%20Pro%20Forma%20Financial%20Information.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/14%20-%20ISAE%203420%20-%20Compilation%20of%20Pro%20Forma%20Financial%20Information.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a prospectus\/pre-listing statement\/circular (Updated for alignment to the IRBA Code of Professional Conduct (Revised November 2018))<\/td><td>IRBA<\/td><td>27 November 2019<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/ISAE%203420%20-%20Compilation%20of%20Pro%20Forma%20Financial%20Information.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/ISAE%203420%20-%20Compilation%20of%20Pro%20Forma%20Financial%20Information.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Revised ISAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information included in a prospectus\/ pre-listing statement\/circular<\/td><td>IRBA<\/td><td>9 March 2018<\/td><td>ISAE 3420 is effective for assurance reports on pro forma financial information issued on or after 30 March 2018<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20ISAE%203420%20Assurance%20Engagements%20to%20Report%20on%20the%20Compilation%20of%20Pro%20Forma%20Financial%20Information%20final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> | <a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20ISAE%203420%20Assurance%20Engagements%20to%20Report%20on%20the%20Compilation%20of%20Pro%20Forma%20Financial%20Information%20final.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td><strong>Communiqu\u00e9 9<\/strong> March 2018 Revised Illustrative Assurance Report prepared to meet the Johannesburg Stock Exchange Limited (JSE) Listing Requirements<\/td><td>IRBA<\/td><td>9 March 2018<\/td><td>ISAE 3420 is effective for assurance reports on pro forma financial information issued on or after 30 March 2018<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/06_%20Compilation%20of%20Pro%20Forma%20Financial%20Information%20included%20in%20a%20Prospectus%20Pre%20listing%20Statement%20Circular.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>SAICA Revised <strong>Guide<\/strong> on Pro Forma Financial Information (September 2014)<\/td><td>SAICA<\/td><td>September 2014<\/td><td>The guide was revised and reissued in September 2014&#8230;<\/td><td><a href=\"https:\/\/www.saica.co.za\/TechnicalInformation\/Assurance\/Guides\/tabid\/538\/language\/en-ZA\/Default.aspx\" target=\"_blank\" rel=\"noopener\">Download<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\"> Annual Stockbroker&#8217;s Audit Reports<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Issued by<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download Documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr><td valign=\"top\">Annual Stockbroker&#8217;s Audit <strong>Reports<\/strong> Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><ul><li>Revised Illustrative regulatory reports 2A, 2B and 3<\/li><\/ul><\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">November 2021<\/td><td valign=\"top\">Effective for engagements for which the terms of engagement are agreed on or after 1 January 2022<\/td><td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Annual%20Stockbroker's%20Submitted%20to%20the%20JSE%20Limited%20in%20terms%20of%20the%20Financial%20Markets%20Act%20and%20JSE%20Directive%20DG%201_7%20updated.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #ffffff;\">_<\/span>|<span style=\"color: #ffffff;\">_<\/span><a href=\"https:\/\/www.irba.co.za\/upload\/Revised%20Illustrative%20Annual%20Stockbroker's%20Submitted%20to%20the%20JSE%20Limited%20in%20terms%20of%20the%20Financial%20Markets%20Act%20and%20JSE%20Directive%20DG%201_7%20updated.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td valign=\"top\"><ul><li>Illustrative regulatory reports 2A, 2B and 3<\/li><li>Illustrative regulatory reports 4 and 5<\/li><\/ul><\/td><td valign=\"top\">IRBA<\/td><td valign=\"top\">September 2016<\/td><td valign=\"top\">Reports issued in respect of financial years ending on or after 31 December 2016<\/td><td valign=\"top\"><p><a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Reports%202A,%202B%20&amp;%203_Stockbrokers_Sep%202016.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #ffffff;\">_<\/span>|<span style=\"color: #ffffff;\">_<\/span><a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Reports%202A,%202B%20&amp;%203_Stockbrokers_Sep%202016.doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><p><a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Reports%204%20&amp;%205_Stockbrokers_Sep%202016.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #ffffff;\">_<\/span>|<span style=\"color: #ffffff;\">_<\/span><a href=\"https:\/\/www.irba.co.za\/upload\/JSE%20Reports%204%20&amp;%205_Stockbrokers_Sep%202016.doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/p><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\">Useful links<\/span><\/h4><ul><li><a href=\"https:\/\/www.jse.co.za\/\" target=\"_blank\" rel=\"noopener\">The JSE Limited<\/a><\/li><li><a href=\"https:\/\/www.saica.co.za\/Default.aspx\" target=\"_blank\" rel=\"noopener\">The South African Institute of Chartered Accountants (SAICA)<\/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-6455\" 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-6455\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Property 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-6455\" class=\"elementor-element elementor-element-be76831 e-con-full e-flex e-con e-child\" data-id=\"be76831\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c010497 elementor-widget elementor-widget-text-editor\" data-id=\"c010497\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">Reports<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr><td>Illustrative regulatory reports on the property practitioners trust accounts, Parts A and B<\/td><td>March 2023<\/td><td>Effective for year-ends of property practitioners on or after 28 February 2023<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20regulatory%20reports%20on%20the%20property%20practitioners%20trust%20accounts,%20Parts%20A%20and%20B.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20regulatory%20reports%20on%20the%20property%20practitioners%20trust%20accounts,%20Parts%20A%20and%20B.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Illustrative limited assurance report on the payment processing agent\u2019s trust accounting environment<\/td><td>March 2023<\/td><td>Effective for year-ends of property practitioners on or after 28 February 2023<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20limited%20assurance%20report%20on%20the%20payment%20processing%20agent%E2%80%99s%20trust%20accounting%20environment.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20limited%20assurance%20report%20on%20the%20payment%20processing%20agent%E2%80%99s%20trust%20accounting%20environment.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Illustrative regulatory reports on the agreed-upon procedures engagement in respect of the payment processing agent\u2019s list of mandating client business property practitioners<\/td><td>March 2023<\/td><td>Effective for year-ends of property practitioners on or after 28 February 2023<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20regulatory%20reports%20on%20the%20agreed-upon%20procedures%20engagement%20in%20respect%20of%20the%20payment%20processing%20agent%E2%80%99s%20list%20of%20mandating%20client%20business.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Illustrative%20regulatory%20reports%20on%20the%20agreed-upon%20procedures%20engagement%20in%20respect%20of%20the%20payment%20processing%20agent%E2%80%99s%20list%20of%20mandating%20client%20business.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><\/div><table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><h4><span style=\"color: #808080;\">Reports<\/span><\/h4><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; vertical-align: top; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr><td>Estate Agency Affairs Board form of report by Independent Auditor<\/td><td>5 July 2012<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Estate%20Agents%20Board%20-%20Auditors%20report%20form_2012.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Estate%20Agents%20Board%20-%20Auditors%20report%20form_2012.doc\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\"> Useful links<\/span><\/h4><ul><li style=\"list-style-type: none;\"><ul><li><a href=\"https:\/\/www.saica.co.za\/Technical\/Assurance\/AuditofEstateAgents\/tabid\/534\/language\/en-ZA\/Default.aspx\" target=\"_blank\" rel=\"noopener\">SAICA\u2019s page on the Audit of Estate Agents<\/a><\/li><li><a href=\"http:\/\/www.eaab.org.za\/\" target=\"_blank\" rel=\"noopener\">The Estate Agency Affairs Board (the EAAB)<\/a><\/li><li><a href=\"http:\/\/www.eaab.org.za\/audit_compliance\" target=\"_blank\" rel=\"noopener\">The EAAB\u2019s Audit Compliance<\/a><\/li><\/ul><\/li><\/ul><h4><span style=\"color: #808080;\">Related communiqu\u00e9s<\/span><\/h4><ul><li style=\"list-style-type: none;\"><ul><li>13 June 2025 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/38_%20Alert%20on%20PPRA.pdf\" target=\"_blank\" rel=\"noopener\">An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2025 Audit Report Submissions<\/a><\/li><li>21 August 2023 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/56_%20PPRA%20Alert.pdf\" target=\"_blank\" rel=\"noopener\">An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2023 Audit Report Submissions<\/a><\/li><li>07 July 2023 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/51_%20New%20PPRA%20illustrative%20reports.pdf\" target=\"_blank\" rel=\"noopener\">Reminder: New Illustrative Reports&#8230;<\/a><\/li><li>17 March 2023 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/25_%20PPRA%20illustrative%20reports.pdf\" target=\"_blank\" rel=\"noopener\">Illustrative Reports&#8230;<\/a><\/li><li>11 April 2022 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/30_%20PPRA%20Draft%20Guidelines.pdf\" target=\"_blank\" rel=\"noopener\">Draft Guidelines&#8230;<\/a><\/li><li>09 June 2021 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/37_%20EAAB%20-%20reminder%202021.pdf\" target=\"_blank\" rel=\"noopener\">2021 Audit Reports Reminder<\/a><\/li><li>27 May 2019 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/27_%20EAAB%20-%20reminder%20communique%202019.pdf\" target=\"_blank\" rel=\"noopener\">2019 Reminder<\/a><\/li><li>07 June 2018 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/19_%20EAAB%20reminder.docx\" target=\"_blank\" rel=\"noopener\">2018 Reminder<\/a><\/li><li>09 June 2017 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/27_%20EAAB%20communication.docx\" target=\"_blank\" rel=\"noopener\">2017 Reminder<\/a><\/li><li>06 July 2016 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/27_%20Communique%2020160704%20-%20EAAB%20communication.docx\" target=\"_blank\" rel=\"noopener\">FIC Registrations<\/a><\/li><li>09 April 2015 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/13_%2020150409%20Estate%20Agency%20Affairs%20Board%20Alert.docx\" target=\"_blank\" rel=\"noopener\">EAAB Alert<\/a><\/li><li>01 July 2013 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/26_%2020130701%20Estate%20Agency%20Affairs%20Board%20Audit%20Report%20Notification.docx\" target=\"_blank\" rel=\"noopener\">Audit Notification<\/a><\/li><li>02 October 2012 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/40_%2020121002%20Estate%20Agency%20Affairs%20Board%20Notification.doc\" target=\"_blank\" rel=\"noopener\">Deadline Notification<\/a><\/li><li>05 July 2012 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/25_%2020120705%20Estate%20Agency%20Affairs%20Board.pdf\" target=\"_blank\" rel=\"noopener\">Extension Notice<\/a><\/li><\/ul><\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6456\" 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-6456\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Retirement Fund Reports <\/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-6456\" class=\"elementor-element elementor-element-fea1d68 e-con-full e-flex e-con e-child\" data-id=\"fea1d68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7995850 elementor-widget elementor-widget-text-editor\" data-id=\"7995850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">Reports<\/span><\/h4><p>The following auditor reports are included in the Prescribed Financial Statements Applicable to the Different Categories of Funds (see below):<\/p><table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td>The Financial Services Board (FSB) gazetted the new Prescribed Financial Statements Applicable to the Different Categories of Funds, including all the auditor reports for the different types of funds, on 18 July 2014, in Board Notice 77 of 2014, Government Gazette 37844. The FSB was succeeded by the Financial Sector Conduct Authority (FSCA), effective 1 April 2018.<\/td><\/tr><\/tbody><\/table><div class=\"table-responsive\"><table class=\"table table-striped\" style=\"border-collapse: collapse;\" width=\"100%\"><thead><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Title<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Date issued<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Effective date<\/strong><\/span><\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd;\"><span style=\"color: #808080;\"><strong>Download documents<\/strong><\/span><\/th><\/tr><\/thead><tbody><tr><td>Updated Schedule D auditor report (Updated for narrow-scope amendments made to IAS 1)<\/td><td>June 2023<\/td><td>Audits and reviews of financial statements for periods ending on or after 31 December 2023, with early adoption permitted<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/5_%20Schedule%20D%20Auditor's%20Report%20Template.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/5_%20Schedule%20D%20Auditor's%20Report%20Template.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr style=\"background-color: #e8e6e6;\"><td colspan=\"4\"><div class=\"alert alert-danger\"><h4><span style=\"color: #9e7792;\">Warning to readers<\/span><\/h4><p style=\"color: #9e7792;\">This illustrative auditor\u2019s report has not been updated to reflect the<br \/><a style=\"color: #db9e72;\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20475%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Rule on Enhanced Auditor Reporting for the Audits of Financial Statements of Public Interest Entities<\/a> (EAR Rule), effective for periods ending on or after 15 December 2024.<\/p><p style=\"color: #9e7792;\">Registered auditors are encouraged to refer to\u00a0<a style=\"color: #db9e72;\" href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20March%202024)%20Final%20Pronouncement(1).pdf\" target=\"_blank\" rel=\"noopener\">SAAPS 3 (Revised March 2024)<\/a>\u00a0and\u00a0<a style=\"color: #db9e72;\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%209_EAR%20Guidance.pdf\" target=\"_blank\" rel=\"noopener\">Staff Audit Practice Alert 9<\/a>\u00a0for guidance.<\/p><\/div><\/td><\/tr><tr><td>Schedule D auditor report<\/td><td>March 2020<\/td><td>Refer to the FSCA RF Notice 5 of 2020 and FSCA Communication 6 of 2020<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Schedule%20D%20retirement%20funds%20audit%20report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Schedule%20D%20retirement%20funds%20audit%20report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Regulation 28 auditor report<\/td><td>May 2022<\/td><td><ul><li>Audits and reviews for periods beginning on or after 15 December 2022<\/li><li>Other assurance engagements beginning on or after 15 December 2022<\/li><\/ul><\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/19%20-%20Regulation%2028.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/19%20-%20Regulation%2028.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>Regulation 28 auditor report<\/td><td>March 2020<\/td><td>Refer to FSCA RF Notice 5 of 2020<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Regulation%2028%202020.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Regulation%2028%202020.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td>FSCA RF Notice 5 of 2020<\/td><td>March 2020<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/FSCA%20RF%205.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td>FSCA Communication 6 of 2020<\/td><td>March 2020<\/td><td>\u00a0<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/FSCA%20Communication%206.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div><h4><span style=\"color: #808080;\">Prescribed Financial Statements<\/span><\/h4><p>Refer to the <a href=\"https:\/\/www.fsca.co.za\/Regulated%20Entities\/Pages\/UI-Retirement-Fund.aspx\" target=\"_blank\" rel=\"noopener\">Retirement Funds section<\/a> of the FSCA website.<\/p><h4><span style=\"color: #808080;\">Useful Links<\/span><\/h4><ul><li><a href=\"https:\/\/www.fsca.co.za\/Regulated%20Entities\/Pages\/UI-Retirement-Fund.aspx\" target=\"_blank\" rel=\"noopener\">FSCA Retirement Funds Section<\/a><\/li><\/ul><h4><span style=\"color: #808080;\">Related communiqu\u00e9s<\/span><\/h4><ul><li>15 June 2022 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/53_%20Communique.pdf\" target=\"_blank\" rel=\"noopener\">Section 15 Engagements<\/a><\/li><li>22 April 2022 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/32_%20Revised.pdf\" target=\"_blank\" rel=\"noopener\">Revised Reports<\/a><\/li><li>31 March 2020 \u2013 <a href=\"https:\/\/www.irba.co.za\/upload\/20_%20RF.pdf\" target=\"_blank\" rel=\"noopener\">RF Auditor Reports<\/a><\/li><li>11 September 2014 \u2013 <a href=\"https:\/\/www.fsca.co.za\/\" target=\"_blank\" rel=\"noopener\">FSCA Guidance<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Handbooks of International Standards South African Practice Statements Guides for Auditors Regulated Industry Reports Public Sector Assurance on Sustainability Reports Home Audit and Ethics Pronouncements \u00a0Standards and Pronouncements\u00a0Regulated Industry [&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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