{"id":4317,"date":"2025-10-25T00:57:41","date_gmt":"2025-10-25T00:57:41","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4317"},"modified":"2026-07-06T00:29:02","modified_gmt":"2026-07-05T22:29:02","slug":"exposure-drafts-and-comment-letters","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/exposure-drafts-and-comment-letters\/","title":{"rendered":"Exposure Drafts and Comment Letters"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4317\" class=\"elementor elementor-4317\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f09c3fe 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=\"f09c3fe\" data-element_type=\"section\" 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Code of Professional Conduct<\/a><\/li>\n<li id=\"menu-item-9768\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" class = \"hfe-menu-item\">SAAPS<\/a><\/li>\n<li id=\"menu-item-15846\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/exposure-drafts-and-comment-letters\/\" class = \"hfe-menu-item\">Exposure Drafts and Comment Letters<\/a><\/li>\n<li id=\"menu-item-15871\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-practice-alerts\/\" class = \"hfe-menu-item\">Audit Practice Alerts<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7112c04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7112c04\" 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-7e54068\" data-id=\"7e54068\" 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-d030588 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"d030588\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Exposure Drafts and Comment Letters<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0ab8f elementor-widget elementor-widget-text-editor\" data-id=\"9d0ab8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Exposure Drafts and Comment Letters<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff15eb1 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ff15eb1\" 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-33 elementor-top-column elementor-element elementor-element-9b9ad3e\" data-id=\"9b9ad3e\" 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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-042f086\" data-id=\"042f086\" 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-14a9873 elementor-widget elementor-widget-text-editor\" data-id=\"14a9873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #808080;\">Comments are invited on the under mentioned exposure drafts, within the comment deadline date. Comments may be emailed to the Standards Department at <\/span><a contenteditable=\"false\" href=\"mailto:standards@irba.co.za\">standards@irba.co.za<\/a><span style=\"color: #808080;\">.\u00a0Please note that comments will be regarded as being on public record unless confidentiality is requested.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c53104d elementor-widget elementor-widget-n-accordion\" data-id=\"c53104d\" 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-2060\" 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-2060\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2020 - 2026 <\/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-2060\" class=\"elementor-element elementor-element-8ff6705 e-con-full e-flex e-con e-child\" data-id=\"8ff6705\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ec83d7 elementor-widget elementor-widget-text-editor\" data-id=\"3ec83d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t&nbsp;\n<table width=\"100%\" align=\"left\">\n<tbody>\n<tr style=\"background-color: #f5f5f5;\">\n<th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/th>\n<th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Issue Date<\/strong><\/th>\n<th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Comment Date<\/strong><\/th>\n<th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Submitted Comment Letters<\/strong><\/th>\n<th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Section<\/strong><\/th>\n<\/tr>\n<tr>\n<td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide%20for%20RAs%20-%20Medical%20Scheme%20Engagements%20June%202026.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: <em>Proposed Guide (Revised 20XX) for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme<\/em><\/a><\/td>\n<td valign=\"top\">25 June 2026<\/td>\n<td valign=\"top\">27 August 2026<\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20XXX%202026)%20Exposure%20Draft.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: <\/a><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20XXX%202026)%20Exposure%20Draft.pdf\" target=\"_blank\" rel=\"noopener\"><em>Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised XXX 2026),<\/em><\/a><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20XXX%202026)%20Exposure%20Draft.pdf\" target=\"_blank\" rel=\"noopener\"><em> Illustrative Reports<\/em><\/a><\/td>\n<td valign=\"top\">3 June 2026<\/td>\n<td valign=\"top\">7 August 2026<\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISRE-2410-Revised-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">Invitation to Comment on the IAASB\u2019s Proposed International Standard on Review Engagements 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity\u2019s Annual Financial Statements<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Proposed-ISRE-2410-Revised-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Explanatory Memorandum<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Proposed-ISRE-2410-Revised-Response-Form.docx\" target=\"_blank\" rel=\"noopener\">IAASB Response Template<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>26 May 2026<\/strong><\/td>\n<td valign=\"top\"><strong>14 August 2026<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong>IESBA Post-Implementation Review (PIR) Surveys:<\/strong>\n<ul>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/Restructure%20Code%20PIR%20Survey_MSWord.docx\" target=\"_blank\" rel=\"noopener\">Structure of the IESBA Code<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/NOCLAR%20PIR%20Survey_MSWord.docx\" target=\"_blank\" rel=\"noopener\">Responding to Non-Compliance with Laws and Regulations (NOCLAR\u00ae)<\/a><\/strong><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>23 April 2026<\/strong><\/td>\n<td valign=\"top\"><strong>3 July 2026<\/strong>\n\n<strong>30 July 2026<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-IESBA-Joint-Stakeholder-Survey.docx\" target=\"_blank\" rel=\"noopener\">\u00a0<\/a>IAASB ISA 540 (Revised) Post-Implementation Survey:<\/strong>\n<ul>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Post-implementation-Survey-ISA-540-Issuers-Preparers.docx\" target=\"_blank\" rel=\"noopener\">For Preparers or Issuers of Financial Statements<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Post-implementation-Survey-ISA-540-Accounting-Stakeholders.docx\" target=\"_blank\" rel=\"noopener\">For Accounting Stakeholders<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Post-implementation-Survey-ISA-540-Users.docx\" target=\"_blank\" rel=\"noopener\">For Users of Financial Statements<\/a><\/strong><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>23 March 2026<\/strong><\/td>\n<td valign=\"top\"><strong>15 June 2026<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-IESBA-Joint-Stakeholder-Survey.docx\" target=\"_blank\" rel=\"noopener\">Joint IESBA and IAASB Stakeholder Survey &#8211; <em>Strategy and Workplans for 2028-2031<\/em><\/a><\/strong><\/td>\n<td valign=\"top\"><strong>21 January 2026<\/strong><\/td>\n<td valign=\"top\"><strong>15 May 2026<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/Nexia_SAB__T.pdf\">Nexia SAB_&amp;_T<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/KPMG.pdf\">KPMG<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/EY.pdf\">EY<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/Deloitte.pdf\">Deloitte<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/SAICA.pdf\">SAICA<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/CFO_Forum.pdf\">CFO Forum<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/PwC.pdf\">PwC<\/a><\/strong><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft_Revised%20IRBA%20Code%20with%20IESSA%20and%20Experts%20SA%20Enhancements.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0<em>Proposed Revised IRBA Code of Professional Conduct for Registered Auditors, Incorporating Ethics Standards for Sustainability Assurance, including Independence Standards and the Standard on Using the Work of an External Expert, with the Necessary South African Enhancements<\/em><\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20791%20of%202025.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 791 of 2025<\/a><\/td>\n<td valign=\"top\"><strong>6 June 2025<\/strong><\/td>\n<td valign=\"top\"><strong>8 August 2025 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/Sustainability%20Assurance\/Mossel%20Bay%20Municipality.pdf\" target=\"_blank\" rel=\"noopener\">Mossel Bay Municipality<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/Sustainability%20Assurance\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/strong><\/li>\n \t<li><strong><a href=\"https:\/\/www.irba.co.za\/upload\/Sustainability%20Assurance\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/strong><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Narrow-Scope-Amendments-Experts.pdf\" target=\"_blank\" rel=\"noopener\">Invitation to Comment on the Proposed Narrow Scope Amendments to IAASB Standards Arising from the IESBA\u2019s Using the Work of an External Expert Project<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Narrow-Scope-Amendments-Experts-Response-Template.docx\" target=\"_blank\" rel=\"noopener\">IAASB-Exposure-Draft-Narrow-Scope-Amendments-Experts-Response-Template<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>\u00a016 May 2025<\/strong><\/td>\n<td valign=\"top\"><strong>\u00a030 June 2025 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Collective_Investment_Vehicles_and_Pension_Funds.pdf\" target=\"_blank\" rel=\"noopener\">Consultation Paper: Collective Investment Vehicles and Pension Funds \u2013 Auditor Independence\n<\/a><\/td>\n<td valign=\"top\"><strong>23 April 2025<\/strong><\/td>\n<td valign=\"top\"><strong>30 June 2025 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%203%20(Revised%20XX%202025)_ED%20_Memo.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed SAAPS 3 (Revised XX 2025),\u00a0<em>Updates to Illustrative Auditor\u2019s Reports as a result of the IAASB\u2019s narrow-scope amendments to ISA 700 (Revised)<\/em><\/a><\/td>\n<td valign=\"top\"><strong>10 March 2025<\/strong><\/td>\n<td valign=\"top\"><strong>16 April 2025 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/irba.co.za\/upload\/exposure\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/irba.co.za\/upload\/exposure\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/irba.co.za\/upload\/exposure\/Nexia_SAB&amp;T.pdf\" target=\"_blank\" rel=\"noopener\">Nexia SAB&amp;T<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/irba.co.za\/upload\/exposure\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/irba.co.za\/upload\/exposure\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Post-Exposure-Consultation-Invitation-Comment-Public-Listed-Entities.pdf\" target=\"_blank\" rel=\"noopener\">Invitation to Comment on the IAASB\u2019s Post-Exposure Consultation on the Listed and Public Interest Entities Project<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Post-Exposure-Consultation-Public-Listed-Entities-Response-Template.docx\" target=\"_blank\" rel=\"noopener\">IAASB-Post-Exposure-Consultation-Public-Listed-Entities-Response-Template<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>14 February 2025<\/strong><\/td>\n<td valign=\"top\"><strong>18 March 2025 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/forms.office.com\/Pages\/ResponsePage.aspx?id=nOnG0hqibku-hRH2zLPX4CGjXA5Qk11DoXM1qGzmw1FUMlBBUDhFOVZXRjAwRUZHTFJBNDM0SE0xQi4u\" target=\"_blank\" rel=\"noopener\">An Invitation to Participate in a PSSC Survey on Guidance for Auditing in the Public Sector<\/a><\/td>\n<td valign=\"top\"><strong>24 May 2023<\/strong><\/td>\n<td valign=\"top\"><strong>28 June 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20CFAS%20Due%20Process%20Policy%20(Revised%20March%202024).pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0<em>Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements\n(Revised March 2024)<\/em><\/a><\/td>\n<td valign=\"top\"><strong>26 March 2024<\/strong><\/td>\n<td valign=\"top\"><strong>31 May 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SAAPS%207%20ED_approved%20by%20CFAS_6%20March%202024.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed South African Auditing Practice Statement (SAAPS) 7,\u00a0<em>Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities<\/em><\/a><\/td>\n<td valign=\"top\"><strong>14 March 2024<\/strong><\/td>\n<td valign=\"top\"><strong>15 June 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/saaps7\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/saaps7\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/saaps7\/PWC.pdf\" target=\"_blank\" rel=\"noopener\">PWC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/saaps7\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/saaps7\/SNGGT.pdf\" target=\"_blank\" rel=\"noopener\">SNGGT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Proposed-ISA-240-Revised-Fraud.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Auditing 240 (Revised),\u00a0<em>The Auditor&#8217;s Responsibilities Relating to Fraud in an Audit Of Financial Statements<\/em><\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Proposed-ISA-240-Revised-Response-Template.docx\" target=\"_blank\" rel=\"noopener\">IAASB-Exposure-Draft-Proposed-ISA-240-Revised-Response-Template<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>22 February 2024<\/strong><\/td>\n<td valign=\"top\"><strong>05 June 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Proposed-Narrow-Scope-Amendments-PIE.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0<em>Proposed Narrow Scope Amendments to International Standards on Quality Management, International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements<\/em>\u00a0as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Proposed-Narrow-Scope-Amendments-PIE-Response-Template%20(2).docx\" target=\"_blank\" rel=\"noopener\">IAASB-Proposed-Narrow-Scope-Amendments-PIE-Response-Template<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>19 February 2024<\/strong><\/td>\n<td valign=\"top\"><strong>08 March 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESSA%20ED.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA)<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESSA%20EM.pdf\" target=\"_blank\" rel=\"noopener\">Explanatory Memorandum for Proposed IESSA and Other Revisions to the Code Relating to Sustainability Assurance and Reporting<\/a><\/li>\n<\/ul>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20570%20of%202024.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 570 of 2024<\/a><\/td>\n<td valign=\"top\"><strong>12 February 2024<\/strong><\/td>\n<td valign=\"top\"><strong>19 April 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Using%20the%20Work%20of%20an%20External%20Expert_ED.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft on Using the Work of an External Expert<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20570%20of%202024.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 570 of 2024<\/a><\/td>\n<td valign=\"top\"><strong>12 February 2024<\/strong><\/td>\n<td valign=\"top\"><strong>8 April 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Guide_Joint%20Audit%20Engagements%20(Revised%20XX%2020XX)(2).pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Guide for Registered Auditors (Revised),\u00a0<em>Joint Audit Engagements<\/em><\/a><\/td>\n<td valign=\"top\"><strong>29 November 2023<\/strong><\/td>\n<td valign=\"top\"><strong>29 February 2024 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/proposed_guide\/deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/proposed_guide\/kpmg.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SAAPS%203%20ED%20Sep%202023.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised),\u00a0<em>Illustrative Reports<\/em><\/a><\/td>\n<td valign=\"top\"><strong>21 September 2023<\/strong><\/td>\n<td valign=\"top\"><strong>30 November 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/Mazars.pdf\" target=\"_blank\" rel=\"noopener\">Mazars<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/Nexia%20SAB&amp;T.pdf\" target=\"_blank\" rel=\"noopener\">Nexia SAB&amp;T<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/SAAPS_3_Comment_Letters_30_Nov_2023\/SNGGT.pdf\" target=\"_blank\" rel=\"noopener\">SNGGT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-International-Standard-Sustainability-5000-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards<\/a>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/1(a)_%20IAASB-International-Standard-Sustainability-Assurance-5000-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">International Standard on Sustainability Assurance &#8211; Explanatory Memorandum for Proposed International Standard on Sustainability Assurance (ISSA) 5000 &#8211; General Requirements for Sustainability Assurance Engagements<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/1%20(b)_%20IAASB-International-Standard-Sustainability-Assurance-5000-FAQ.pdf\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions &#8211; International Standard on Sustainability Assurance 5000<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/1(c)_IAASB-Response-Template-Proposed%20ISSA-5000-Sustainability-Assurance.docx\" target=\"_blank\" rel=\"noopener\">Response Template for Exposure Draft of Proposed ISSA 5000, General Requirements for Sustainabilility Assurance Engagement<\/a><\/li>\n<\/ul>\n<\/td>\n<td valign=\"top\"><strong>1 September 2023<\/strong><\/td>\n<td valign=\"top\"><strong>3 November 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Proposed-Standard-Going-Concern.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Auditing 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs<\/a><\/td>\n<td valign=\"top\"><strong>9 May 2023<\/strong><\/td>\n<td valign=\"top\"><strong>28 July 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Tax-Planning-and-Related-Services-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Revisions to the Code Addressing Tax Planning and Related Services<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20426%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 426 of 2023<\/a><\/td>\n<td valign=\"top\"><strong>28 March 2023<\/strong><\/td>\n<td valign=\"top\"><strong>8 May 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20IAASB-less-complex-entity-group-audits.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments<\/a><\/td>\n<td valign=\"top\"><strong>9 February 2023<\/strong><\/td>\n<td valign=\"top\"><strong>2 May 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20-%20Revisions%20to%20the%20definitions%20of%20listed%20entity%20and%20public%20interest%20entity_Dec%202022(1).pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors &#8211; Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20377%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 377 of 2022<\/a><\/td>\n<td valign=\"top\"><strong>7 December 2022<\/strong><\/td>\n<td valign=\"top\"><strong>3 April 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary><\/details><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20CFAS%20Due%20Process%20Policy%20(Revised%20November%202022)%20updated.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements (Revised November 2022)<\/a><\/td>\n<td valign=\"top\"><strong>30 November 2022<\/strong><\/td>\n<td valign=\"top\"><strong>31 March 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/AUASB.pdf\" target=\"_blank\" rel=\"noopener\">AUASB<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/Nexia_SAB&amp;T.pdf\" target=\"_blank\" rel=\"noopener\">Nexia SAB&amp;T<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Due_Process_Policy\/XRB_New_Zealand.pdf\" target=\"_blank\" rel=\"noopener\">XRB New Zealand<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20IRBA%20Status%20of%20Auditing%20Pronouncements%20(Revised%20November%202022).pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Status and Authority of Quality Management, Auditing, Assurance and Related Services Pronouncements (Revised November 2022)<\/a><\/td>\n<td valign=\"top\"><strong>30 November 2022<\/strong><\/td>\n<td valign=\"top\"><strong>31 March 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-ISA-500-Audit-Evidence.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed International Standard on Auditing 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs<\/a><\/td>\n<td valign=\"top\"><strong>2 November 2022<\/strong><\/td>\n<td valign=\"top\"><strong>24 March 2023 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Amendments-Public-Interest-Entities.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised) as a Result of Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)<\/a><\/td>\n<td valign=\"top\"><strong>12 July 2022<\/strong><\/td>\n<td valign=\"top\"><strong>12 September 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/11-nov\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20-%20Proposed%20Rule%20on%20Enhanced%20Auditor%20Reporting%20for%20the%20Audit%20of%20Financial%20Statements.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20309%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 309 of 2022<\/a><\/td>\n<td valign=\"top\"><strong>7 July 2022<\/strong><\/td>\n<td valign=\"top\"><strong>5 October 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/CFO%20Forum.pdf\" target=\"_blank\" rel=\"noopener\">CFO Forum<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/Colenbrander.pdf\" target=\"_blank\" rel=\"noopener\">Colenbrander<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/PKF%20SA.pdf\" target=\"_blank\" rel=\"noopener\">PKF SA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/Pta%20District%20Association.pdf\" target=\"_blank\" rel=\"noopener\">Pta District Association<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/SAIPA.pdf\" target=\"_blank\" rel=\"noopener\">SAIPA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EAR_ED_Comment_Letters\/Saunders%20Haynes%20Stewart.pdf\" target=\"_blank\" rel=\"noopener\">Saunders Haynes &amp; Stewart<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/SNG%20GT.pdf\" target=\"_blank\" rel=\"noopener\">SNG GT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20ED_Proposed%20IRBA%20Rules%20arising%20from%20the%20International%20Standards%20on%20QM.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed IRBA Rules Arising from the International Standards on Quality Management<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%20302%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 302 of 2022<\/a><\/td>\n<td valign=\"top\"><strong>14 June 2022<\/strong><\/td>\n<td valign=\"top\"><strong>19 August 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><strong>\u00a0<\/strong><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/AGSA.pdf\" target=\"_blank\" rel=\"noopener\">AGSA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/CFO%20Forum.pdf\" target=\"_blank\" rel=\"noopener\">CFO Forum<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/Interested%20Party.pdf\" target=\"_blank\" rel=\"noopener\">Interested Party<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/PKF%20SA.pdf\" target=\"_blank\" rel=\"noopener\">PKF SA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/letters\/Proposed_IRBA_Rules_Arising_from_ISQM\/SNG%20GT.pdf\" target=\"_blank\" rel=\"noopener\">SNG GT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Strategy-Survey-2022.docx\" target=\"_blank\" rel=\"noopener\">IESBA Strategy Survey 2022<\/a><\/td>\n<td valign=\"top\"><strong>26 April 2022<\/strong><\/td>\n<td valign=\"top\"><strong>8 July 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed-Revisions-Relating-to-the-Definition-of-Engagement-Team-and-Group-Audits.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Revisions to the IESBA Code Relating to the Definition of Engagement Team and Group Audits<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20229%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 229 of 2022<\/a><\/td>\n<td valign=\"top\"><strong>10 March 2022<\/strong><\/td>\n<td valign=\"top\"><strong>10 May 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed-Technology-related-Revisions-to-the-Code.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20229%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 229 of 2022<\/a><\/td>\n<td valign=\"top\"><strong>7 March 2022<\/strong><\/td>\n<td valign=\"top\"><strong>23 May 2022 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/QM-related-Conforming-Amendments.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Quality Management-related Conforming Amendments to the Code Exposure Draft<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20124%20of%202021.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 124 of 2021<\/a><\/td>\n<td valign=\"top\"><strong>30 August 2021<\/strong><\/td>\n<td valign=\"top\"><strong>17 October 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/publications\/exposure-draft-proposed-international-standard-auditing-financial-statements-less-complex-entities\">Exposure Draft:\u00a0Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)<\/a><\/td>\n<td valign=\"top\"><strong>12 August 2021<\/strong><\/td>\n<td valign=\"top\"><strong>30 November 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Consultation%20Paper%20-%20Enhanced%20Auditor%20Reporting.pdf\" target=\"_blank\" rel=\"noopener\">Consultation Paper \u2013 Enhancing Disclosures in the Auditor&#8217;s Reports in South Africa: Addressing the Needs of Users of Financial Statements<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/forms.office.com\/Pages\/ResponsePage.aspx?id=nOnG0hqibku-hRH2zLPX4OnkG8UYJnBLndXhRT1Y1Y5UMDkyVlkyOEpaQlVKMUVWWUFYR1FTMUVFSi4u\" target=\"_blank\" rel=\"noopener\">Submit comments via Microsoft Forms (Click this link)<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Template%20For%20Respondents%20(If%20submitted%20via%20a%20comment%20letter).docx\" target=\"_blank\" rel=\"noopener\">Response template (to be used when submitting comments via a comment letter)<\/a><\/td>\n<td valign=\"top\"><strong>17 June 2021<\/strong><\/td>\n<td valign=\"top\"><strong>15 September 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/ACCA.pdf\" target=\"_blank\" rel=\"noopener\">ACCA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/AGSA.pdf\" target=\"_blank\" rel=\"noopener\">AGSA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/AngloGold%20Ashanti%20Limited.pdf\" target=\"_blank\" rel=\"noopener\">AngloGold Ashanti Limited<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Audit%20Quality%20Solutions.pdf\" target=\"_blank\" rel=\"noopener\">Audit Quality Solutions<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Cape%20Society%20of%20CAs%20Discussion%20Group.pdf\" target=\"_blank\" rel=\"noopener\">Cape Society of CAs Discussion Group<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/CC%20Elsworth.pdf\" target=\"_blank\" rel=\"noopener\">CC Elsworth<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/CFO%20Forum.pdf\" target=\"_blank\" rel=\"noopener\">CFO Forum<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Chris%20Botha.pdf\" target=\"_blank\" rel=\"noopener\">Chris Botha<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/CMS.pdf\" target=\"_blank\" rel=\"noopener\">CMS<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/FirstRand.pdf\" target=\"_blank\" rel=\"noopener\">FirstRand<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/IIA.pdf\" target=\"_blank\" rel=\"noopener\">IIA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/IoDSA%20Audit%20Comm%20Forum.pdf\" target=\"_blank\" rel=\"noopener\">IoDSA Audit Comm Forum<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/IRBA%20Inspections%20Department.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Inspections Department<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/IRBA%20Investigations%20Department.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Investigations Department<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/JSE.pdf\" target=\"_blank\" rel=\"noopener\">JSE<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Len%20Konar%20&amp;%20Associates.pdf\" target=\"_blank\" rel=\"noopener\">Len Konar &amp; Associates<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/MAZARS.pdf\" target=\"_blank\" rel=\"noopener\">MAZARS<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/MGI%20Bass%20Gordon.pdf\" target=\"_blank\" rel=\"noopener\">MGI Bass Gordon<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Moore%20SA.pdf\" target=\"_blank\" rel=\"noopener\">Moore SA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/Nexia%20SAB%20&amp;%20T.pdf\" target=\"_blank\" rel=\"noopener\">Nexia SAB &amp; T<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/P%20Kubai.pdf\" target=\"_blank\" rel=\"noopener\">P Kubai<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/PKF%20George.pdf\" target=\"_blank\" rel=\"noopener\">PKF George<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/PWC.pdf\" target=\"_blank\" rel=\"noopener\">PWC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/SARB%20PA.pdf\" target=\"_blank\" rel=\"noopener\">SARB PA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/SBG.pdf\" target=\"_blank\" rel=\"noopener\">SBG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EARConsultationPaperComments\/SNG%20GT.pdf\" target=\"_blank\" rel=\"noopener\">SNG GT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20-%20Conforming%20and%20Consequential%20Amendments%20Arising%20From%20QM%20Standards_04062021.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Conforming and Consequential Amendments to IRBA Pronouncements arising from the International Auditing and Assurance Standards Board\u2019s (IAASB) Quality Management Standards<\/a><\/td>\n<td valign=\"top\"><strong>4 June 2021<\/strong><\/td>\n<td valign=\"top\"><strong>4 August 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/aug-13-2021\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/aug-13-2021\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Guide%20for%20RAs_%20Guidance%20on%20Performing%20Audits%20on%20behalf%20of%20AGSA%20(Revised%20May%202021)%20.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised May 2021)<\/a><\/td>\n<td valign=\"top\"><strong>24 May 2021<\/strong><\/td>\n<td valign=\"top\"><strong>8 July 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/LAPIR-Stakeholder-Questionnaire.pdf\" target=\"_blank\" rel=\"noopener\">Long Association Post-Implementation Review (Phase 1) Stakeholder Questionnaire<\/a><\/td>\n<td valign=\"top\"><strong>23 April 2021<\/strong><\/td>\n<td valign=\"top\"><strong>19 May 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Conforming-Amendments-Quality-Management.pdf\">Exposure Draft:\u00a0Proposed Amendments to the IAASB\u2019s International Standards:\u00a0Conforming and Consequential Amendments to the IAASB\u2019s Other Standards as a Result of the New and Revised Quality Management Standards<\/a><\/td>\n<td valign=\"top\"><strong>25 February 2021<\/strong><\/td>\n<td valign=\"top\"><strong>10 May 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA-ED-Proposed-Revisions-to-the-Definitions-of-Listed-Entity-PIE-FINAL_0.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%2015%20of%202021.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 15 of 2021<\/a><\/td>\n<td valign=\"top\"><strong>9 February 2021<\/strong><\/td>\n<td valign=\"top\"><strong>19 April 2021 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Discussion-Paper-Fraud-Going-Concern.pdf\" target=\"_blank\" rel=\"noopener\">IAASB Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor\u2019s Responsibilities in a Financial Statement Audit<\/a><\/td>\n<td valign=\"top\"><strong>7 October 2020<\/strong><\/td>\n<td valign=\"top\"><strong>30 November 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Guide%20for%20RAs_%20Performing%20Audits%20where%20the%20AGSA%20Opted%20not%20to%20perform%20the%20Audit.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted Not to Perform the Audit (Revised August 2020)<\/a><\/td>\n<td valign=\"top\"><strong>31 August 2020<\/strong><\/td>\n<td valign=\"top\"><strong>15 October 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ED%20proposed%20amendments%20to%20R115%20SA%20of%20the%20IRBA%20Code_Electronic%20Signatures_Correct%20Impression%20Signatures.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018):\u00a0<em>Electronic Signatures<\/em><\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%2096%20of%202020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 96 of 2020<\/a><\/td>\n<td valign=\"top\"><strong>18 August 2020<\/strong><\/td>\n<td valign=\"top\"><strong>21 September 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure-Draft-ISA-600.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Auditing 600 (Revised)\u00a0<em>Special Considerations \u2013 Audits of Group Financial Statements (Including the Work of Component Auditors)<\/em><\/a><\/td>\n<td valign=\"top\"><strong>4 May 2020<\/strong><\/td>\n<td valign=\"top\"><strong>4 September 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"http:\/\/www.iaasb.org\/publications\/public-consultation-proposed-guidance-extended-external-reporting-eer-assurance-march-2020?utm_source=IFAC+Main+List&amp;utm_campaign=7ad57dbe40-EMAIL_CAMPAIGN_2018_11_15_07_08_COPY_01&amp;utm_medium=email&amp;utm_term=0_cc08d67019-7ad57dbe40-80410585\" target=\"_blank\" rel=\"noopener\">IAASB Consults on Extended External Reporting Assurance<\/a><\/td>\n<td valign=\"top\"><strong>25 March 2020<\/strong><\/td>\n<td valign=\"top\"><strong>13 July 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft-Engagement-Quality-Reviewer-Objectivity.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/bn%209%20of%2020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 9 of 2020<\/a><\/td>\n<td valign=\"top\"><strong>4 February 2020<\/strong><\/td>\n<td valign=\"top\"><strong>16 March 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/bn%209%20of%2020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 9 of 2020<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/FINAL-IESBA-ED-Proposed-Revisions-to-the-NAS-Provisions-of-the-Code.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/FINAL-Mapping-Table-Comparision-of-NAS-Provisions-in-Extant-Code-to-NAS-ED.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code \u2013 Mapping Table<\/a><\/td>\n<td valign=\"top\"><strong>29 January 2020<\/strong><\/td>\n<td valign=\"top\"><strong>9 April 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/bn%209%20of%2020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 9 of 2020<\/a>\n<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/FINAL-IESBA-ED_Proposed-Revisions-to-the-Fee-related-Provisions-of-the-Code_0.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposed Revisions to the Fee-Related Provisions of the Code<\/a><\/td>\n<td valign=\"top\"><strong>29 January 2020<\/strong><\/td>\n<td valign=\"top\"><strong>9 April 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Ethics<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/ED_CFAS_Proposed%20Guide_Joint%20Audit%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Guide for Registered Auditors: Joint Audit Engagements<\/a><\/td>\n<td valign=\"top\"><strong>4 December 2019<\/strong><\/td>\n<td valign=\"top\"><strong>6 March 2020 &#8211; Comment period closed<\/strong><\/td>\n<td valign=\"top\"><details open=\"open\"><summary style=\"background-color: #e8e6e6;\"><strong>Display Letters<\/strong><\/summary>\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/EY.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/France_CNCC.pdf\" target=\"_blank\" rel=\"noopener\">France CNCC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/Investec.pdf\" target=\"_blank\" rel=\"noopener\">Investec<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/MAZARS.pdf\" target=\"_blank\" rel=\"noopener\">MAZARS<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/Nexia.pdf\" target=\"_blank\" rel=\"noopener\">Nexia<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/Ngubane_&amp;_Co.pdf\" target=\"_blank\" rel=\"noopener\">Ngubane &amp; Co<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/PKF_SA.pdf\" target=\"_blank\" rel=\"noopener\">PKF SA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/PwC.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/SAICA.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/march-06-2020\/SNGGT.pdf\" target=\"_blank\" rel=\"noopener\">SNGGT<\/a><\/li>\n<\/ul>\n<\/details><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ED_IESBA-Conforming-Amendments-final.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft,\u00a0<em>Conforming Amendments to the IAASB\u2019s International Standards as a Result of the Revised IESBA Code<\/em><\/a><\/td>\n<td valign=\"top\"><strong>27 November 2019<\/strong><\/td>\n<td valign=\"top\"><strong>10 January 2020 &#8211;\u00a0Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide%20RAs_Eng%20on%20LP%20Trust%20Accounts.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Guide for Registered Auditors: Engagements on Legal Practitioners\u2019 Trust Accounts (Revised November 2019)<\/a><\/td>\n<td valign=\"top\"><strong>22 November 2019<\/strong><\/td>\n<td valign=\"top\"><strong>5 February 2020 &#8211;\u00a0Comment period closed<\/strong><\/td>\n<td valign=\"top\"><\/td>\n<td valign=\"top\"><strong>Standards<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2061\" 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-2061\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2012 - 2019 <\/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-2061\" class=\"elementor-element elementor-element-04aa05f e-con-full e-flex e-con e-child\" data-id=\"04aa05f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-016d27c elementor-widget elementor-widget-text-editor\" data-id=\"016d27c\" 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 width=\"907\"><tbody><tr style=\"background-color: #f5f5f5;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Issue<span style=\"color: #f5f5f5;\">.&lt;\/font color&gt;Date<span style=\"color: #f5f5f5;\">__&lt;\/font color&gt;<\/span><\/span><\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Comment date<\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Submitted<span style=\"color: #f5f5f5;\">.&lt;\/font color&gt;comment letters<\/span><\/strong><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Section<\/strong><\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20158%20of%202019%20RCA.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 158 of 2019<\/a><br \/><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Amendments%20to%20the%20IRBA%20Code%20of%20Professional%20Conduct%20relating%20to%20RCAs%20-%20Final.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors<\/a><\/td><td>28 August 2019<\/td><td>31 October 2019 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20160%20of%202019%20Role%20&amp;%20Mindset.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 160 of 2019<\/a><br \/><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IESBA-Exposure-Draft-Role-and-Mindset.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants<\/a><\/td><td>31 July 2019<\/td><td>17 October 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Discussion-Paper-Audits-of-Less-Complex-Entities.pdf\" target=\"_blank\" rel=\"noopener\">IAASB Discussion Paper: Audits of Less Complex Entities &#8211; Exploring Possible Options to Address the Challenges in Applying the ISAs<\/a><\/td><td>13 May 2019<\/td><td>29 August 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/BN%2076%20of%202019.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 76 of 2019<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Part-4B-Alignment-to-ISAE-3000-Revised.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)<\/a><\/td><td>29 April 2019<\/td><td>26 June 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide%20for%20RA%20-%20Auditing%20in%20the%20Public%20Sector.docx\" target=\"blank\">Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector<\/a><\/td><td>08 April 2019<\/td><td>07 June 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/EER-Consultation-Paper%202019.pdf\" target=\"_blank\" rel=\"noopener\">IAASB Consultation Paper: Extended External Reporting (EER) Assurance<\/a><\/td><td>02 April 2019<\/td><td>31 May 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS%204%20Exposure%20Draft.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity\u2019s External Legal Practitioner Regarding Litigation and Claims Involving the Entity<\/a><\/td><td>11 March 2019<\/td><td>14 June 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/BN%2030%20of%202019.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 30 of 2019<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Amendments%20IRBA%20Rules%20Regarding%20Improper%20Conduct%20PDF.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to IRBA Rules Regarding Improper Conduct<\/a><\/td><td>08 March 2019<\/td><td>15 April 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Ethics<\/td><\/tr><tr><td><p><a href=\"https:\/\/www.ifac.org\/publications-resources\/iaasb-s-exposure-drafts-quality-management-firm-and-engagement-level\" target=\"_blank\" rel=\"noopener\">Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews<\/a><\/p><ul><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Covering-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Overall Explanatory Memorandum<\/a><\/li><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Proposed-ISQM-1-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1)<\/a><ul><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-FAQ-for-Proposed-ISQM-1.pdf\" target=\"_blank\" rel=\"noopener\">Draft Frequently Asked Questions Regarding Proposed ISQM 1<\/a><\/li><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Practical-Example-Proposed-ISQM-1.pdf\" target=\"_blank\" rel=\"noopener\">Draft Examples: How the Nature and Circumstances of the Firm and the Engagements it Performs Affect the Implementation of Proposed ISQM 1<\/a><\/li><\/ul><\/li><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Proposed-ISQM-2-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Proposed International Standard on Quality Management 2, Engagement Quality Reviews<\/a><\/li><li><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Proposed-ISA-220-Revised-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements<\/a><\/li><\/ul><\/td><td>22 February 2019<\/td><td>06 June 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Proposed-Strategy-2020-2023.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Strategy for 2020\u20132023 and Work Plan for 2020\u20132021<\/a><\/td><td>22 February 2019<\/td><td>21 May 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20ED%20Proposed%20Guide%20for%20RAs_Engagements%20on%20Fresh%20Produce%20Agents%20Trust%20Accounts%202018%20CFAS.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents\u2019 Trust Accounts\u00a0<\/a><\/td><td>11 December 2018<\/td><td>15 March 2019 &#8211;\u00a0Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Deloitte.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/KPMG.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li><li><a contenteditable=\"false\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/SAICA_comment_letter_-_Fresh_Produce_guide.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li><\/ul><p>=============<\/p><\/details><\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide_Assurance%20Eng%20on%20FSP%20Separate%20Accounts%20S19(3)%20Reporting%20Req%20S19(4)%20of%20the%20FAIS%20Act.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Revised Guide for Registered Auditors\u00a0Assurance Engagements on Financial Service Providers\u2019 Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act<\/a><\/td><td>07 December 2018<\/td><td>07 March 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20179%20of%202018.pdf\">Board Notice 179 of 2018<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft_proposed%20revised%20Section%20321%20of%20the%20IRBA%20Code_Second%20Opinions%20final.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft:\u00a0Proposed Amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Second Opinions<\/a><\/td><td>07 December 2018<\/td><td>05 February 2019 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ED_Proposed%20SAAPS%203%20(Revised%202019)_Illustrative%20Reports_PDF.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports<\/a><\/td><td>29 November 2018<\/td><td>28 February 2019 &#8211;\u00a0Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Deloitte_SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">Deloitte<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EY_SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/KPMG_SAAPS%203%20comment%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Mazars_SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">Mazars<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/PKF_SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">PKF<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/PwC%20SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/SAICA_SAAPS%203%20comment%20letter.pdf\" target=\"_blank\" rel=\"noopener\">SAICA<\/a><\/li><\/ul><\/details><\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed-ISRS-4400-Revised.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements<\/a><\/td><td>23 November 2018<\/td><td>27 February 2019 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><p><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed-ISA-315-Revised-Explanatory-Memorandum.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement<\/a><\/p><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-315-Revised-EM-Overall-risk-assessment-flowchart-July-6(2).pdf\" target=\"_blank\" rel=\"noopener\">Overall risk assessment flowchart<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-315-Revised-EM-Understanding-of-Internal-Control-flowchart-July.pdf\" target=\"_blank\" rel=\"noopener\">Understanding of Internal Control flowchart<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-315-Revised-EM-Understanding-of-the-IT-environment-flowchart-July.pdf\" target=\"_blank\" rel=\"noopener\">Understanding of the IT environment flowchart<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/ED-ISA-315-Revised-Supplement-Conforming-Amendments-to-ISA-540-Revised-and-ISA-200_0.pdf\" target=\"_blank\" rel=\"noopener\">ED-ISA 315 (Revised) supplement \u2013 Conforming amendments to ISA 540 (Revised) and ISA 200<\/a><\/li><\/ul><\/td><td>16 July 2018<\/td><td>05 October 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Guide%20-%20Assurance%20Engagements%20on%20Medical%20Schemes.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme<\/a><\/td><td>06 June 2018<\/td><td>10 August 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Envisioning%20The%20Future%20%20Survey%20on%20the%20IAASBs%20Future%20Strategy.docx\" target=\"_blank\" rel=\"noopener\">Envisioning the Future &#8211; Survey on the IAASB\u2019s Future Strategy<\/a><\/td><td>04 June 2018<\/td><td>24 July 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/BN%2073%20of%202018.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 73 of 2018<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20-IRBA%20Revised%20and%20Restructure%20Code.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revised and Restructured IRBA Code of Professional Conduct<\/a><br \/>The Mapping Table may be used as a supplement to the Proposed Revised and Restructured IRBA Code of Professional Conduct.<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Mapping%20Table%20-%20Proposed%20South%20African%20Amendments.pdf\" target=\"_blank\" rel=\"noopener\">Mapping Table \u2013 Proposed South African Amendments<\/a><\/td><td>31 May 2018<\/td><td>02 July 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Professional-Skepticism-Meeting-Public-Expectations-Consultation-Paper.pdf\" target=\"_blank\" rel=\"noopener\">Professional Skepticism &#8211; Meeting Public Expectations<\/a><\/td><td>29 May 2018<\/td><td>01 August 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-SWP-2019-2023.pdf\" target=\"_blank\" rel=\"noopener\">Proposed IESBA Strategy and Work Plan 2019-2023<\/a><\/td><td>23 April 2018<\/td><td>16 July 2018 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Fees-Questionnaire-2017.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Fees Questionnaire\u00a0<\/a><\/td><td>08 January 2018<\/td><td>01 March 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers%20exposure(1).doc\" target=\"_blank\" rel=\"noopener\">Proposed Revised Guide for Registered Auditors: Access to Working Papers<\/a><\/td><td>30 November 2017<\/td><td>28 February 2018 &#8211; Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Exposure%20Draft%20Proposed%20SAAEPS%201_Final_PDF.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed SAAEPS 1<\/a><\/td><td>29 November 2017<\/td><td>29 March 2018 &#8211;\u00a0Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/BN.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 167 of 2017<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Exposure-Draft-Offering%20Accepting%20Inducements.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements<\/a><\/td><td>14 September 2017<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ED_SAAPS%202%20(Revised%202017)_%20Approved%20for%20issue%20at%20CFAS%2023%20August%202017.pdf\" target=\"_blank\" rel=\"noopener\">Proposed SAAPS 2 (Revised 2017), Financial Reporting Frameworks and the Auditor\u2019s Report<\/a><\/td><td>31 August 2017<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/40898_bn107.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 107 of 2017<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Exposure%20Draft%20Relating%20to%20Professional%20Skepticism%20and%20Professional%20Judgment.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Proposed New Guidance for Professional Skepticism and Professional Judgment<\/a><\/td><td>24 May 2017<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ISA%20540-Revised-Auditing-Accounting-Estimates-and-Related-Disclosures.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures<\/a><\/td><td>20 April 2017<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/bn%2018%20of%202017.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 18 of 2017<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Safeguards-Exposure-Draft-Phase-2.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Proposed Revisions Pertaining to Safeguards in the Code &#8211; Phase 2 and Related Conforming Amendments<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Structure-Phase-2-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants\u2014Phase 2<\/a><br \/>Additional Information:<ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Compilation-Proposed-Restructured-Code.pdf\" target=\"_blank\" rel=\"noopener\">Compilation of Proposed Restructured Code<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Mapping-Table-to-Compilation-Proposed-Restructured-Code.pdf\" target=\"_blank\" rel=\"noopener\">Mapping Table to the Compilation of the Proposed Restructured Code<\/a><\/li><\/ul><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/60_%20Agreed-Upon-Procedures-Working-Group-Discussion-Paper-Nov-2016.pdf\" target=\"_blank\" rel=\"noopener\">Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB\u2019s International Standards<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Data-Analytics%20comms-9_1_16.pdf\" target=\"_blank\" rel=\"noopener\">Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Guide_Engagements%20on%20Attorneys%20Trust%20Accounts%20FINAL.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revised Guide for Registered Auditors: Engagements on Attorneys\u2019 Trust Accounts<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAICA_Submission_IRBA_-_Attorneys_Guide.pdf\">SAICA<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%20153%20of%202016.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 153 of 2016<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20amendments%20to%20Non-Compliance%20with%20laws%20and%20regulations.pdf\" target=\"_blank\" rel=\"noopener\">Proposed amendments to the IRBA Code of Professional Conduct responding to Non-compliance with Laws and regulations (Noclar) (Final amendment made to the IESBA Code of Ethics)<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Deloitte-_NOCLAR-commentary_Final.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwC-_NOCLAR.pdf\">PwC<\/a><\/li><\/ul><\/details><\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20IRBA%20Guide%20on%20Solvency%20-%20final.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/AGSA-Comment-letter-IRBA-guide-on-solvency.docx\">AGSA<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/CIPC-response-to-IRBA_Proposed-Guide-for-IRBA-Auditors_23-09-2016.pdf\">CIPC<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/DeloitteInsovent.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/EY-comment-letter-on-solvency-guide.pdf\">Ernst &amp; Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Herman-Bosman-comment-letter.docx\">Herman Bosman<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA-Inspections.docx\">IRBA Inspections<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/KPMGInsolvent.pdf\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwCInsolvent.pdf\">PwC<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAICA_Comment_Letter__Solvency_Guide.pdf\">SAICA<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/39657_bn11.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice &#8211; 11 of 2016<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Exposure-Draft-Structure-of-Code-Phase-1.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants &#8211; Phase 1<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Mapping-Table-Structure-of-Code-Exposure-Draft-Phase-1.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Mapping Table Structure of Code Exposure Draft Phase 1<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/39657_bn11.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice &#8211; 11 of 2016<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Exposure-Draft-ED-Proposed-Revisions-Safeguards-Code-Phase-1.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code &#8211; Phase 1<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Mapping-Table-Proposed-Revisions-Safeguards-in-Code-Phase-1.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revisions Pertaining to Safeguards in the Code &#8211; Phase 1 Mapping Table<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/39718_bn2.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice \u2013 2 of 2016<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/IESBA-Long-Association-with-Audit-Client-Limited-Re-exposure.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Limited Re-exposure of Proposed changes to the Code Addressing the Long Association of Personnel with an Audit or Assurance Client<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/ErnstYoung2of2016.pdf\">Ernst &amp; Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/KPMG2of2016.PDF\">KPMG<\/a><\/li><\/ul><\/details><\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/39985_bn55.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice \u2013 55 of 2016<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Amendment%20to%20the%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20Custody%20of%20Client%20Assets.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendment to the Code of Professional Conduct for Registered Auditors relating to Custody of Client Assets<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/KPMG-Response-letter-Custody-of-Client-Assets.pdf\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAICA-_-Custody-of-Client-Assets.pdf\">SAICA<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Octogon-_Custody-of-client-assets.pdf\">Octogon<\/a><\/li><\/ul><\/details><\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Invitation-to-Comment-Enhancing-Audit-Quality_Final%20Dec%202015.pdf\" target=\"_blank\" rel=\"noopener\">Invitation to comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>No comment letters received<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA-810-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISA 810 (Revised): Engagements to Report on Summary Financial Statements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/proposed-guide-for-ras-report-resp-of-reporting-accountant-in-terms-of-jse-lr.pdf\" target=\"blank\">Proposed Guide<\/a>\u00a0for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Proposed-jse-lr-extract-item-6-sec13-15.pdf\" target=\"_blank\" rel=\"noopener\">JSE Listings Requirements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_Deloitte-Comment-Letter.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_E&amp;Y-Comment-Letter.pdf\">Ernst and Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_KPMG-Comment-Letter.pdf\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_PwC-Comment-Letter.pdf\">PricewaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_SAICA-Comment-Letter.pdf\">The South African Institute of Chartered Accountants<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Exposure-Draft-Proposed-NOCLAR-Amendments_0.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IAASB\u2019s International Standards\u2014Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SAAPS%203%20(Revised)%20Illustrative%20Reports%20issued%2022%20December%202011%20for%20comment%2024%20February%202012.pdf\" target=\"_blank\" rel=\"noopener\">Proposed SAAPS 3 (revised) Illustrative Reports<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/AGSA%20Comment%20letter%20-%20SAAPS3.pdf\">Auditor-General of South Africa<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Deloitte%20Commentary%20letter%20SAAPS%203%20Illustrative%20reports.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/EY%20Comment%20Letter_SAAPS%203.pdf\">Ernst and Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Helena%20Reid_e-mail%20comment_SAAPS%203.pdf\">Helena Reid<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Jonathan%20Russon_e-mail%20comment_SAAPS%203.pdf\">Jonathan Russon<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwC%20Comments_SAAPS%203%20comment%20letter_on%20letterhead.pdf\">PriceWaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwC%20Comments_SAAPS%203_Annexure.pdf\">PriceWaterhouseCoopers &#8211; Annexure<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Willie%20Botha_Henk%20Heymans%20Comment%20letter_SAAPS%203.pdf\">Willie Botha and Henk Heymans<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Willie%20Botha_Henk%20Heymans_e-mail%20comment_SAAPS%203.pdf\">Willie Botha and Henk Heymans &#8211; Email Comment<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ProposedGuideForRegisteredAuditors2011-09-30.pdf\" target=\"_blank\" rel=\"noopener\">A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/CFAS_Proposed_Guide_for_Registered_Auditors_2011-09-06.pdf\" target=\"_blank\" rel=\"noopener\">A Proposed Guide for Registered Auditors: Auditing in the Public Sector<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/CP_Auditor_Reporting-Final.pdf\" target=\"_blank\" rel=\"noopener\">Consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_ISAE_3000_ED1%20Issued%2029%20April%202011%20Comment%20by%201%20Sept%202011.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB%20ED%20ISAE%203410%20GHG.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB-Disclosures_Discussion_Paper.pdf\" target=\"_blank\" rel=\"noopener\">Discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB%20ED%20ISRE%202400%20Reviews.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Information<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/A9%20-%20IAASB_Proposed_Strategy_and_WP_Consultation_Paper_01.pdf\" target=\"_blank\" rel=\"noopener\">Consultation paper, Proposed IAASB Strategy and Work Program for 2012 \u2013 2014<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_ED_ISRS_4410_Compilations.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISRS 4410, Compilation Engagements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Proposals relating to IAPSs:<\/a><\/p><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Withdrawal of existing IAPSs<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Clarification of the Status and Authority of New IAPSs<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Amendments to Preface<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments<\/a><\/li><\/ul><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed-Revised-SAAPS2-Financial-Reporting-Frameworks-and-Auditors-Report-Sept-2010-2.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revised SAAPS 2, Financial Reporting Frameworks and the Auditor&#8217;s Report<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA_610_Exposure_Draft_20100715.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISA 610 (Revised), Using the Work of Internal Auditors and related enhancements to ISA 315 (Revised)\u00a0Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB%20ED%20ISAE%203420%20-%20pro%20formas.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3420, Assurance Engagements on the process to compile pro forma Financial Information included in a Prospectus<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SASAE%203501%20Assurance%20Engagements%20on%20XBRL%20Reporting%20-%20comment%20due%20by%2015%20October%202013.pdf\" target=\"_blank\" rel=\"noopener\">Proposed South African Standard on Assurance Engagements 3502 : Assurance Engagements on eXtensible Business Reporting Language (XBRL)<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SAAPS%206%20External%20Confirmations%20from%20Financial%20Institutions%20-%20comments%20due%2015%20May%202013.pdf\" target=\"_blank\" rel=\"noopener\">Proposed SAAPS 6 (Revised), External Confirmations from Financial Institutions<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_ABSA-Comment-Letter.pdf\">ABSA<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_AGSA-Comment-Letter.pdf\">Auditor-General of South Africa<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_BASA-Comment-Letter.pdf\">The Banking Association South Africa<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_Deloitte-Comment-Letter.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_E&amp;Y-Comment-Letter.pdf\">Ernst and Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_KPMG-Comment-Letter.pdf\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_Mazars-Comment-Letter.pdf\">Mazars<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6_PwC-Comment-Letter.pdf\">PricewaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/SAAPS-6-SAICA-Comment-Letter.pdf\">The South African Institute of Chartered Accountants<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Guide%20-%20Reporting%20on%20Interim%20Preliminary%20Provisional%20Abridg.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_Deloitte-Comment-Letter.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_E&amp;Y-Comment-Letter.pdf\">Ernst and Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_KPMG-Comment-Letter.pdf\">KPMG<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_PwC-Comment-Letter.pdf\">PricewaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/JSE-Reporting-Guide_SAICA-Comment-Letter.pdf\">The South African Institute of Chartered Accountants<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-720-The-Auditors-Responsibilities-Relating-to-Other-Information-in-Documents.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISA 720 (Revised), The Auditor&#8217;s Responsibilities Relating to other information in Documents Containing or Accompanying Audited Financial Statements and the Auditors Report Thereon<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20Revised%20Guide%20for%20RAs-Access%20to%20Working%20Papers%20exposure(1).doc\" target=\"_blank\" rel=\"noopener\">Proposed Revised Guide for Registered Auditors: Access to Working Papers<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20CFAS%20Proposed%20Due%20Process%20Policy%20-%20issued%2030%20November%202012%20Comments%20due%2031%20January%202013.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Due Process Policy for the Development, Adoption and Implementation of South African Quality Control, Auditing, Assurance and Related Services Pronouncements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Due%20Process%20Policy%20-%20Deloitte.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Due%20Process%20Policy%20-%20PwC.pdf\">PricewaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Preface%20and%20Due%20Process%20Policy%20-%20KPMG.pdf\">KPMG<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Proposed%20South%20African%20Preface%20issued%2030%20November%202012%20Comments%20due%2031%20January%202013.pdf\" target=\"_blank\" rel=\"noopener\">Proposed South African Preface to the Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Preface%20-%20Deloitte.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Preface%20-%20PwC.pdf\">PricewaterhouseCoopers<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Auditor_Reporting_Invitation_to_Comment-final_29%20June%202012.pdf\" target=\"_blank\" rel=\"noopener\">Invitation to Comment: Improving the Auditor&#8217;s Report<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SAAPS%203%20(Revised)%20Illustrative%20Reports%20issued%2022%20December%202011%20for%20comment%2024%20February%202012.pdf\" target=\"_blank\" rel=\"noopener\">Proposed SAAPS 3 (revised) Illustrative Reports<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td><details><summary style=\"background-color: #e8e6e6;\">Display Letters<\/summary><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/AGSA%20Comment%20letter%20-%20SAAPS3.pdf\">Auditor-General of South Africa<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Deloitte%20Commentary%20letter%20SAAPS%203%20Illustrative%20reports.pdf\">Deloitte<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/EY%20Comment%20Letter_SAAPS%203.pdf\">Ernst and Young<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Helena%20Reid_e-mail%20comment_SAAPS%203.pdf\">Helena Reid<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Jonathan%20Russon_e-mail%20comment_SAAPS%203.pdf\">Jonathan Russon<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwC%20Comments_SAAPS%203%20comment%20letter_on%20letterhead.pdf\">PriceWaterhouseCoopers<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/PwC%20Comments_SAAPS%203_Annexure.pdf\">PriceWaterhouseCoopers &#8211; Annexure<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Willie%20Botha_Henk%20Heymans%20Comment%20letter_SAAPS%203.pdf\">Willie Botha and Henk Heymans<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/Willie%20Botha_Henk%20Heymans_e-mail%20comment_SAAPS%203.pdf\">Willie Botha and Henk Heymans &#8211; Email Comment<\/a><\/li><\/ul><\/details><\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/ProposedGuideForRegisteredAuditors2011-09-30.pdf\" target=\"_blank\" rel=\"noopener\">A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/CFAS_Proposed_Guide_for_Registered_Auditors_2011-09-06.pdf\" target=\"_blank\" rel=\"noopener\">A Proposed Guide for Registered Auditors: Auditing in the Public Sector<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/CP_Auditor_Reporting-Final.pdf\" target=\"_blank\" rel=\"noopener\">Consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_ISAE_3000_ED1%20Issued%2029%20April%202011%20Comment%20by%201%20Sept%202011.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB%20ED%20ISAE%203410%20GHG.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB-Disclosures_Discussion_Paper.pdf\" target=\"_blank\" rel=\"noopener\">Discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Ax%20-%20IAASB%20ED%20ISRE%202400%20Reviews.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Information<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/A9%20-%20IAASB_Proposed_Strategy_and_WP_Consultation_Paper_01.pdf\" target=\"_blank\" rel=\"noopener\">Consultation paper, Proposed IAASB Strategy and Work Program for 2012 \u2013 2014<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_ED_ISRS_4410_Compilations.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISRS 4410, Compilation Engagements<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Proposals relating to IAPSs:<\/a><\/p><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Withdrawal of existing IAPSs<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Clarification of the Status and Authority of New IAPSs<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Amendments to Preface<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB_Combined_Exposure_Draft_IAPSs_and_IAPS_1000.pdf\" target=\"_blank\" rel=\"noopener\">Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments<\/a><\/li><\/ul><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed-Revised-SAAPS2-Financial-Reporting-Frameworks-and-Auditors-Report-Sept-2010-2.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Revised SAAPS 2, Financial Reporting Frameworks and the Auditor&#8217;s Report<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA_610_Exposure_Draft_20100715.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISA 610 (Revised), Using the Work of Internal Auditors and related enhancements to ISA 315 (Revised)\u00a0Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB%20ED%20ISAE%203420%20-%20pro%20formas.pdf\" target=\"_blank\" rel=\"noopener\">Proposed ISAE 3420, Assurance Engagements on the process to compile pro forma Financial Information included in a Prospectus<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>Auditing Standards<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/Proposed%20SASAE%203502%20Assurance%20Engagements%20on%20B-BBEE%20Verification%20Certificates(1).pdf\" target=\"_blank\" rel=\"noopener\">Proposed South African Standard on Assurance Engagements 3502 : Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates<\/a><\/td><td>\u00a0<\/td><td>Comment period closed<\/td><td>\u00a0<\/td><td>B-BBEE Assurance<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/1%20IESBA-Non-Compliance-with-Laws-Regulations-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Standard on Responding to Non-Compliance with Laws and Regulations (NoCLAR)<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/2%20IESBA-At-a-Glance-Non-Compliance-with-Laws-Regulations-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s At a Glance Summary<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 14 August 2015<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/3%20Board%20Notice%2088%20of%202015.pdf\" target=\"_blank\" rel=\"noopener\">Board notice No. 88 of 2015<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/4%20Proposed%20Amendments%20to%20the%20IRBA%20Code_Defintion%20of%20Public%20Interest%20Entity.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct relating to the Definition of Public Interest Entity (PIE)<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 15 May 2015<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/5%20IESBA-Long-Association-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 31 October 2014<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/6%20IESBA-Non-Assurance-Services-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 4 August 2014<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/7%20Board%20Notice%20-%20208%20of%202013.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice &#8211; 208 of 2013<\/a><br \/><a href=\"https:\/\/www.irba.co.za\/upload\/8%20Proposed%20Amendments%20to%20the%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Amendments to the Code of Professional Conduct for Registered Auditiors<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 18 November 2013<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/9%20IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to the Code for Professional Accountants to Address Illegal Acts<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 30 November 2012<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/10%20IESBA-ED-Code-of-Ethics-Those-Charged-with-Governance_0.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Those Charged with Governance<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 15 October 2012<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/11%20IESBA-Code-of-Ethics-Engagement-Team-ED_0.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Engagement Team<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 18 May 2012<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/12%20IESBA%20ED%20Conflicts%20of%20Interest%2020%20Dec%202011%20for%20comment%20by%2031%20Mar%202011.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 23 March 2012<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/13%20IESBA_ED_Breach%20of%20a%20Requirement%20of%20the%20Code_20111024_Finalv2%20Comments%20due%2023%20Jan%202012.pdf\" target=\"_blank\" rel=\"noopener\">IESBA&#8217;s Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code<\/a><\/td><td>\u00a0<\/td><td>Comment period closed on 16 January 2012<\/td><td>\u00a0<\/td><td>Auditor Ethics<\/td><\/tr><tr><td><a href=\"https:\/\/www.irba.co.za\/upload\/13%20Board%20Notice%20signed%2020%20Nov%202009%20doc20091120130448.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice No. 157 of 2009<\/a><\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/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<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-409d97c\" data-id=\"409d97c\" 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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu The IRBA Code of Professional Conduct SAAPS Exposure Drafts and Comment Letters Audit Practice Alerts Exposure Drafts and Comment Letters Home Audit and Ethics Pronouncements \u00a0Exposure Drafts and Comment 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This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exposure Drafts and Comment Letters - IRBA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exposure Drafts and Comment Letters - IRBA\" \/>\n<meta property=\"og:description\" content=\"Menu The IRBA Code of Professional Conduct SAAPS Exposure Drafts and Comment Letters Audit Practice Alerts Exposure Drafts and Comment Letters Home Audit and Ethics Pronouncements \u00a0Exposure Drafts and Comment [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/exposure-drafts-and-comment-letters\/\" \/>\n<meta property=\"og:site_name\" content=\"IRBA\" \/>\n<meta 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