{"id":8011,"date":"2025-11-12T12:35:35","date_gmt":"2025-11-12T12:35:35","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=8011"},"modified":"2026-07-09T11:50:12","modified_gmt":"2026-07-09T09:50:12","slug":"documents-and-reports","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/inspections\/documents-and-reports\/","title":{"rendered":"Communications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8011\" class=\"elementor elementor-8011\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1569f47 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=\"1569f47\" data-element_type=\"section\" data-e-type=\"section\" 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hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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elementor-top-column elementor-element elementor-element-d9c0882\" data-id=\"d9c0882\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\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-ffdc832\" data-id=\"ffdc832\" 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-947ea3a elementor-widget elementor-widget-image\" data-id=\"947ea3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"848\" height=\"585\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/reports.png\" class=\"attachment-full size-full wp-image-14692\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/reports.png 848w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/reports-300x207.png 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/reports-768x530.png 768w\" sizes=\"(max-width: 848px) 100vw, 848px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-33e248b\" data-id=\"33e248b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a217671 elementor-widget elementor-widget-n-accordion\" data-id=\"a217671\" 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-1690\" 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-1690\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Audit Committee Round Tables <\/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-1690\" class=\"elementor-element elementor-element-4f21d01 e-con-full e-flex e-con e-child\" data-id=\"4f21d01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0875f04 elementor-widget elementor-widget-text-editor\" data-id=\"0875f04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"dflip-books\"><div class=\"_df_thumb \" id=\"df_25442\"  _slug=\"audit-committee-round-tables\" data-title=\"audit-committee-round-tables\" wpoptions=\"true\" thumb=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/07\/Audit.png\" thumbtype=\"\" >Audit Committee Round Tables<\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_25442 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"source\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Audit_Committee_Roundtables.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1691\" 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-1691\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  IFIAR Reports - Global Survey of Inspections Findings  <\/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-1691\" class=\"elementor-element elementor-element-b786d9e e-con-full e-flex e-con e-child\" data-id=\"b786d9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a34d116 elementor-widget elementor-widget-text-editor\" data-id=\"a34d116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"dflip-books\"><div class=\"_df_thumb \" id=\"df_25429\"  _slug=\"survey-of-inspection-findings-2025\" data-title=\"survey-of-inspection-findings-2025\" wpoptions=\"true\" thumb=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/07\/IFIAR-2025_Survey_report11.png\" thumbtype=\"\" >Survey of Inspection Findings 2025<\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_25429 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"source\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2025-Inspection-Findings-Survey-Report.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script><div class=\"_df_thumb \" id=\"df_25422\"  _slug=\"survey-of-inspection-findings-2024\" data-title=\"survey-of-inspection-findings-2024\" wpoptions=\"true\" thumb=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/07\/IFIAR-2024_Survey_report1.png\" thumbtype=\"\" >Survey of Inspection Findings 2024<\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_25422 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"source\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/2024_Survey_report.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1692\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1692\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> IRBA Inspections Roadshow on Audit Quality <\/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-1692\" class=\"elementor-element elementor-element-ef01edc e-con-full e-flex e-con e-child\" data-id=\"ef01edc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa33d57 elementor-widget elementor-widget-text-editor\" data-id=\"fa33d57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"dflip-books\"><div class=\"_df_thumb \" id=\"df_25434\"  _slug=\"roadshow-on-audit-quality-2026\" data-title=\"roadshow-on-audit-quality-2026\" wpoptions=\"true\" thumb=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/07\/Audit-Quality-Roadshow-Slides-20261.png\" thumbtype=\"\" >Roadshow on Audit Quality 2026<\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_25434 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"source\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Audit-Quality-Roadshow-Slides-2026.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/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-4482174 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"4482174\" 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-50 elementor-top-column elementor-element elementor-element-b9910b4\" data-id=\"b9910b4\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b2bd2b2\" data-id=\"b2bd2b2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c1ab2f elementor-widget elementor-widget-n-accordion\" data-id=\"7c1ab2f\" 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-1300\" 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-1300\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Archive <\/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-1300\" class=\"elementor-element elementor-element-ae42c35 e-con-full e-flex e-con e-child\" data-id=\"ae42c35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6db32e elementor-widget elementor-widget-text-editor\" data-id=\"b6db32e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" border=\"0\" width=\"100%\" cellspacing=\"2\" cellpadding=\"0\"><tbody><tr><th><strong>Title<\/strong><\/th><th><strong>Category<\/strong><\/th><th><strong>Year<\/strong><\/th><th><strong>Date Issued<\/strong><\/th><th><strong>Size <\/strong><\/th><th><strong>Type<\/strong><\/th><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/42.-FRSC-Communique.pdf\" target=\"_blank\" rel=\"noopener\">Call for Nominations for the Financial Reporting Standards Council<\/a><\/td><td valign=\"top\" width=\"20%\">Call for Nominations<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">24-05-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">16 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/42.-FRSC-Communique.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/23.-IFIAR-Inspection-Survey-2022.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR Calls for a Further Reduction in the High Level of Findings and More Consistency in High-Quality Audit Performance<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">25-03-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">82 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/23.-IFIAR-Inspection-Survey-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/54.-INSCOM-Ad_-August_Final.pdf\" target=\"_blank\" rel=\"noopener\">CALL FOR NOMINATION OF PERSONS TO SERVE ON THE INSPECTIONS COMMITTEE (INSCOM) OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">03-08-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">70 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/54.-INSCOM-Ad_-August_Final.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/45.-8th-Inspection-Cycle.pdf\" target=\"_blank\" rel=\"noopener\">8TH INSPECTIONS CYCLE MANUAL OF INFORMATION IS NOW AVAILABLE<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">05-07-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">14 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/45.-8th-Inspection-Cycle.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/17.-2021-IFIAR-Inspections-Survey.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR Urges Continued Audit Quality Improvement Efforts in Its 2020 Global Inspections Findings Survey Report<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">16-03-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">114 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/17.-2021-IFIAR-Inspections-Survey.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/02.-Inspections-Report-2020.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Releases its 2020 Public Inspections Report which Shows Continued Quality Deficiencies and Inconsistencies at Audit Firms<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">01-02-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">25 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/02.-Inspections-Report-2020.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/49.-Call-for-Nominations---Inscom.pdf\" target=\"_blank\" rel=\"noopener\">INSPECTIONS COMMITTEE OF THE IRBA CALL FOR NOMINATIONS<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">30-06-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">10 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/49.-Call-for-Nominations---Inscom.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-Public-Inspections-Report-2019.pdf\" target=\"_blank\" rel=\"noopener\">IRBA issues its first Public Inspections Report in the Seventh Inspections Cycle &#8211; 2019<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">17-03-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">66 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-Public-Inspections-Report-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/09.-IFIAR-Survey-2019.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR issues Report on the 2019 Global Inspections Findings Survey<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">21-02-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">65 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/09.-IFIAR-Survey-2019.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/26.-IFIAR-Inspections-Survey-2018.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR issues Report on the 2018 Global Inspections Findings Survey<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">24-05-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">31 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/26.-IFIAR-Inspections-Survey-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/06.-IRBA-Issues-inspection-report.pdf\" target=\"_blank\" rel=\"noopener\">IRBA 2018 Public Inspections Report reveal recurring quality deficiency themes<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">19-02-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">16 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/06.-IRBA-Issues-inspection-report.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/Practice-Alert--Companies-Act-Section-902bii.pdf\" target=\"_blank\" rel=\"noopener\">Practice Alert Companies Act Section 90(2)(b)(ii)<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-06-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">106 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/Practice-Alert--Companies-Act-Section-902bii.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/IRBA-Information-Session-on-Documented-Evidence_21-June-2018.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Information Session on Documented Evidence &#8211; 21 June 2018<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">26-06-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">492 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/IRBA-Information-Session-on-Documented-Evidence_21-June-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/11.-IRBA-issues-2017-Inspections-Report.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Inspections Report shows recurring themes that require improvement &#8211; 2017<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">02-05-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">116 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/11.-IRBA-issues-2017-Inspections-Report.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/08.-IFIAR-Inspections-Survey-2017.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR issues Report on the 2017 Global Inspections Findings Survey<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-03-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">16 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/08.-IFIAR-Inspections-Survey-2017.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/36.-Inspections-for-JSE-Accreditation_Nov-2017.pdf\" target=\"_blank\" rel=\"noopener\">JSE Accreditation of Auditors &#8211; New Listings Requirements &#8211; 2017<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-11-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/36.-Inspections-for-JSE-Accreditation_Nov-2017.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170323120732_16.-IRBA-Issues-inspection-report.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Inspections Report shows decline in audit quality &#8211; 2016<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-03-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">120 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170323120732_16.-IRBA-Issues-inspection-report.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170323120753_12.-IFIAR-Inspection-Survey.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR issues Report on the 2016 Global Inspections Findings Survey<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-03-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">15 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170323120753_12.-IFIAR-Inspection-Survey.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160627094501_26.-IRBA-Inspections-for-JSE-Ltd-Accreditation-22-June-2016--BA.pdf\" target=\"_blank\" rel=\"noopener\">The Use of IRBA Inspection Results for JSE Auditor Accreditation<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">27-06-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">260 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160627094501_26.-IRBA-Inspections-for-JSE-Ltd-Accreditation-22-June-2016--BA.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111045_IFIAR-issues-Report-on-the-2015-Global-Inspections-Findings-Survey.pdf\" target=\"_blank\" rel=\"noopener\">IFIAR issues Report on the 2015 Global Inspections Findings Survey<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-03-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">108 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111045_IFIAR-issues-Report-on-the-2015-Global-Inspections-Findings-Survey.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111210_The-IRBA-issues-its-Public-Inspections-Report-for-2015-.pdf\" target=\"_blank\" rel=\"noopener\">The IRBA issues its Public Inspections Report for 2015 <\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">03-12-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">113 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111210_The-IRBA-issues-its-Public-Inspections-Report-for-2015-.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111333_Most-common-Inspections-Findings-Quarter-June-2015.pdf\" target=\"_blank\" rel=\"noopener\">Most common Inspections Findings Quarter June 2015<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-11-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">105 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111333_Most-common-Inspections-Findings-Quarter-June-2015.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111545_Non-documentation-PPE-and-revenue-direction-of-testing-for-completeness.pdf\" target=\"_blank\" rel=\"noopener\">Non documentation PPE and revenue direction of testing for completeness<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">28-05-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">7 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111545_Non-documentation-PPE-and-revenue-direction-of-testing-for-completeness.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111656_Written-undertaking-remedial-action-and-root-cause-analysis.pdf\" target=\"_blank\" rel=\"noopener\">Written undertaking remedial action and root cause analysis<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">17-03-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">118 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111656_Written-undertaking-remedial-action-and-root-cause-analysis.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111805_Inspections-for-Purposes-of-JSE-Accreditation.pdf\" target=\"_blank\" rel=\"noopener\">Inspections for Purposes of JSE Accreditation<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">20-08-2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">116 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620111805_Inspections-for-Purposes-of-JSE-Accreditation.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620112040_Inspectors-Evaluation-Process.pdf\" target=\"_blank\" rel=\"noopener\">Inspectors Evaluation Process<\/a><\/td><td valign=\"top\" width=\"20%\">Inspections<\/td><td valign=\"top\" width=\"5%\">2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">26-05-2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">8 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160620112040_Inspectors-Evaluation-Process.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a777290 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a777290\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3f4f22\" data-id=\"c3f4f22\" 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 Inspections Administration Tip-Offs Communications Relevant Links Communications HomeGuidance for RAsInspections Communications Audit Committee Round Tables Audit Committee Round Tables IFIAR Reports &#8211; Global Survey of Inspections Findings Survey of 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