{"id":9995,"date":"2025-11-27T11:08:08","date_gmt":"2025-11-27T11:08:08","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=9995"},"modified":"2026-07-06T00:28:40","modified_gmt":"2026-07-05T22:28:40","slug":"assurance-on-sustainability-reports-2","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/assurance-on-sustainability-reports-2\/","title":{"rendered":"Assurance on Sustainability Reports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9995\" class=\"elementor elementor-9995\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ff6540 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=\"1ff6540\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3279a46\" data-id=\"3279a46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70fb7a6 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"70fb7a6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d56010\" data-id=\"2d56010\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ed0e996 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"5ed0e996\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4516088f\" data-id=\"4516088f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bf25bc6 hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"4bf25bc6\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-4bf25bc6\" class=\"hfe-nav-menu\"><li id=\"menu-item-8560\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/\" class = \"hfe-menu-item\">Handbooks of International Standards<\/a><\/li>\n<li id=\"menu-item-10438\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" class = \"hfe-menu-item\">South African Practice Statements<\/a><\/li>\n<li id=\"menu-item-15901\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guides-and-circulars-for-auditors\/\" class = \"hfe-menu-item\">Guides for Auditors<\/a><\/li>\n<li id=\"menu-item-8573\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/industry-specific-guides-and-regulatory-reports\/\" class = \"hfe-menu-item\">Regulated Industry Reports<\/a><\/li>\n<li id=\"menu-item-15902\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a 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class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43fe12f\" data-id=\"43fe12f\" 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-1a58d48 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1a58d48\" 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\">Assurance on Sustainability Reports<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e784877 elementor-widget elementor-widget-text-editor\" data-id=\"e784877\" 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>\u00a0Standards and Pronouncements<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Assurance on Sustainability Reports<\/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-d947b18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d947b18\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68e9b4b\" data-id=\"68e9b4b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ddc2eca elementor-widget elementor-widget-text-editor\" data-id=\"ddc2eca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-teams=\"true\">Access key resources, guidance, and updates regarding Sustainability Assurance Engagements and Assurance on Integrated Reports<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9d280 elementor-widget elementor-widget-n-accordion\" data-id=\"ed9d280\" 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-2490\" 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-2490\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Illustrative Engagement Letters and Illustrative Assurance Reports <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2490\" class=\"elementor-element elementor-element-141f0c0 e-con-full e-flex e-con e-child\" data-id=\"141f0c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1f211e elementor-widget elementor-widget-text-editor\" data-id=\"f1f211e\" 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;\">In May 2022, the CFAS updated the illustrative engagement letters, illustrative assurance reports and related guidance notes for practitioners on sustainability engagements in South Africa, for alignment to the IAASB\u2019s Quality Management Standards<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #808080;\">Illustrative Engagement Letter: Sustainability limited assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20%20-%20Sus%20Limited%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/20%20-%20Sus%20Limited%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Illustrative Report: Sustainability limited assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/21%20-%20Sus%20Limited%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/21%20-%20Sus%20Limited%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Illustrative Engagement Letter: Sustainability reasonable assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/22%20-%20Sus%20Reasonable%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/22%20-%20Sus%20Reasonable%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Illustrative Report: Sustainability reasonable assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/23%20-%20Sus%20Reasonable%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/23%20-%20Sus%20Reasonable%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Illustrative Engagement Letter: Sustainability combined assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/24%20-%20Sus%20Combined%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/24%20-%20Sus%20Combined%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Illustrative Report: Sustainability combined assurance\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/25%20-Sus%20Combined%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/25%20-Sus%20Combined%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><p><span style=\"color: #808080;\">In November 2019, the CFAS updated the illustrative engagement letters, illustrative assurance reports and related guidance notes for practitioners on sustainability engagements in South Africa, for alignment to the IRBA Code of Professional Conduct (Revised November 2018)<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #808080;\">Revised limited assurance illustrative engagement letter (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Limited%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Limited%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Revised limited assurance illustrative assurance report (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Limited%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Limited%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Reasonable assurance illustrative engagement letter (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Reasonable%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Reasonable%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Reasonable assurance illustrative assurance report (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Reasonable%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Reasonable%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Combined reasonable and limited assurance illustrative engagement letter (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Combined%20Assurance%20-%20Engagement%20Letter.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Combined%20Assurance%20-%20Engagement%20Letter.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Combined reasonable and limited assurance illustrative assurance report (updated)\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Combined%20Assurance%20-%20Report.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Sus%20Combined%20Assurance%20-%20Report.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><h5 style=\"padding-left: 80px;\">\u00a0<\/h5><p><span style=\"color: #808080;\">June 2018, t<\/span><span style=\"color: #808080;\">he CFAS has issued illustrative engagement letters, illustrative assurance reports and related guidance notes for use by practitioners on sustainability engagements in South Africa:<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #808080;\">Revised limited assurance illustrative engagement letter\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Limited%20Assurance_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement%20_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Limited%20Assurance_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement%20_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Revised limited assurance illustrative assurance report\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Limited%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Limited%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Reasonable assurance illustrative engagement letter\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Reasonable_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Reasonable_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Reasonable assurance illustrative assurance report\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Reasonable%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Reasonable%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Combined reasonable and limited assurance illustrative engagement letter\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Combined%20Assurance_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Combined%20Assurance_Illustrative%20Engagement%20Letter%20for%20the%20Assurance%20Engagement_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><li><span style=\"color: #808080;\">Combined reasonable and limited assurance illustrative assurance report\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Combined%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><span style=\"color: #808080;\">\u00a0|\u00a0<\/span><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Combined%20Assurance%20Report_Illustrative%20Assurance%20Report_CFAS.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2491\" 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-2491\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> South African Assurance Engagements Practice Statements (SAAEPS) <\/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-2491\" class=\"elementor-element elementor-element-deb352e e-con-full e-flex e-con e-child\" data-id=\"deb352e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03392c1 elementor-widget elementor-widget-text-editor\" data-id=\"03392c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #808080;\">South African Assurance Engagements Practice Statements (SAAEPS)<\/span><\/h5><p>Currently the following <strong>South Assurance Engagements Practice Statements<\/strong> (SAAEPS) have been issued:<\/p><table width=\"100%\"><tbody><tr><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date Issued<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Effective Date<\/strong><\/td><td style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Download Documents<\/strong><\/td><\/tr><tr><td>Feedback Statement on South African Assurance Engagements Practice Statement (SAAEPS) 1, <em>Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria<\/em><\/td><td>May 2025<\/td><td><ul><li>Not applicable<\/li><\/ul><\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/SAAEPS%201%20PIR%20Feedback%20Statement.pdf\">PDF<\/a><\/td><\/tr><tr><td><p>Updated SAAEPS 1 &#8211; Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria<\/p><p>\u00a0<\/p><\/td><td>May 2022<\/td><td><ul><li>Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and<\/li><li>Other assurance and related services engagements beginning on or after 15 December 2022<\/li><\/ul><\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/10%20-%20Updated%20SAAEPS%201_Final.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/10%20-%20Updated%20SAAEPS%201_Final.docx\">Word<\/a><\/td><\/tr><tr><td>Updated SAAEPS 1 &#8211; Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria<\/td><td>June 2020<\/td><td>Periods beginning on or after 15 December 2020<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/Updated%20SAAEPS%201_Final_PDF.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/Updated%20SAAEPS%201_Final.docx\">Word<\/a><\/td><\/tr><tr><td>If early adopted: SAAEPS 1 &#8211; Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria<\/td><td>Sept 2018<\/td><td>Periods beginning on or after 15 December 2020<\/td><td><a href=\"https:\/\/www.irba.co.za\/upload\/SAAEPS%201_Final_PDF.pdf\">PDF<\/a>\u00a0|\u00a0<a href=\"https:\/\/www.irba.co.za\/upload\/SAAEPS%201_Final.docx\">Word<\/a><\/td><\/tr><\/tbody><\/table><h5><span style=\"color: #808080;\">Accountancy SA Articles on SAAEPS 1<\/span><\/h5><p>At the date of the issue of the updated SAAEPS 1, three articles have been written thereon that have been published in Accountancy SA. The three articles, reproduced <a href=\"https:\/\/www.irba.co.za\/upload\/New%20Rotational%20Purpose%20Requirements.pdf\">here<\/a>, are as follows:<\/p><ul><li>The new rational purpose requirement written by Pieter Conradie;<\/li><li>Before accepting your sustainability assurance engagement\u2026 written by Nicolette Bester; and<\/li><li>SAAEPS 1: A practitioner\u2019s perspective written by Jeremy Grist.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2492\" 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-2492\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Assurance on Integrated Reports <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2492\" class=\"elementor-element elementor-element-e136c80 e-con-full e-flex e-con e-child\" data-id=\"e136c80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f601288 elementor-widget elementor-widget-text-editor\" data-id=\"f601288\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><p>The purpose of this webpage is to create a central source of all guidance or other information currently available regarding assurance on integrated reports.<\/p><p>This webpage is in three parts:<\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li>Related IRBA projects.<\/li><li>Links to related websites.<\/li><li>Table of publications relating to the assurance of integrated reports.<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>Registered auditors may find these publications of assistance when providing assurance on integrated reports.<\/p><table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr style=\"background-color: #e8e6e6;\"><td colspan=\"4\"><div class=\"alert alert-danger\"><h4><span style=\"color: #9e7792;\">Disclaimer<\/span><\/h4><p><span style=\"color: #9e7792;\">The linked websites and documents are for information purposes only. The IRBA does not endorse any of the publications, as these have not been subject to the IRBA\u2019s due process.<\/span><\/p><\/div><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #808080;\">Related IRBA projects<\/span><\/h4><p>The Sustainability Standing Committee (the SSC) of the CFAS has prepared a South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitability of Criteria. The SAAEPS was issued in September 2018. The SAAEPS is effective for the Acceptance and Continuance &#8211; Preconditions for the Assurance Engagement phase of the sustainability assurance engagement for reporting periods beginning on or after 15 December 2020. Early adoption is permitted.<\/p><p>The guidance may be adapted to the acceptance considerations for assurance on integrated reporting engagements.<\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li>The SAAEPS is available\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/saaps\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/li><li>The related communique, issued 29 November 2017, is available\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/communiques-news\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/li><\/ul><\/li><\/ul><\/li><\/ul><h4><span style=\"color: #808080;\">Related IAASB projects<\/span><\/h4><p>The International Accounting and Assurance Standards Board (IAASB) issued a\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/EER-Consultation-Paper%202019.pdf\" target=\"_blank\" rel=\"noopener\">Consultation Paper, Extended External Reporting Assurance<\/a>, in February 2019. The Consultation Paper includes the first part of draft guidance for practitioners applying International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, to Extended External Reporting (EER) assurance engagements. Integrated reporting is a subset of EER.<\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li>The Consultation Paper is available\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/exposure-drafts-and-comment-letters\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/li><li>The related communique, issued in March 2019, is available\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/communiques-news\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/li><\/ul><\/li><\/ul><\/li><\/ul><h4><span style=\"color: #808080;\">Links to related websites:<\/span><\/h4><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/consultations-projects\/extended-external-reporting-eer-assurance\">International Auditing and Assurance Standards Board\u2019s (IAASB) project page<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/integratedreporting.org\/the-iirc-2\/\" target=\"_blank\" rel=\"noopener\">International Integrated Reporting Council (IIRC)<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/integratedreportingsa.org\/\" target=\"_blank\" rel=\"noopener\">Integrated Reporting Committee South Africa<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.saica.co.za\/Technical\/IntegratedReporting\/TheIntegratedReportingCommitteeIRC\/tabid\/2371\/language\/en-ZA\/Default.aspx\" target=\"_blank\" rel=\"noopener\">SAICA\u2019s Integrated Reporting page<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\" target=\"_blank\" rel=\"noopener\">Institute of Chartered Accountants of England and Wales (ICAEW)<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/www.iodsa.co.za\/\" target=\"_blank\" rel=\"noopener\">Institute of Directors South Africa (IoDSA)<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/\" target=\"_blank\" rel=\"noopener\">Financial Reporting Council (UK)<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/examples.integratedreporting.org\/recognized_reports\" target=\"_blank\" rel=\"noopener\">International Integrated Reporting Council (IIRC) \u2013 database of recognised reports<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/about-ifac\/professional-accountants-business\/integrated-reporting-pao-network\" target=\"_blank\" rel=\"noopener\">IFAC\u2019s and IIRC\u2019s Integrated Reporting PAO Network<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><h4><span style=\"color: #808080;\">Table of publications relating to the assurance of integrated reports<\/span><\/h4><table class=\"table table-striped\" width=\"100%\"><tbody><tr><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Organisation<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Nature of organisation<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Document<\/strong><\/th><th style=\"background-color: #f5f5f5; color: #808080; text-align: left; padding: 10px; border: 1px solid #ddd; font-weight: bold;\"><strong>Date<\/strong><\/th><\/tr><tr><td><a href=\"http:\/\/www.accaglobal.com\/gb\/en.html\" target=\"_blank\" rel=\"noopener\">ACCA (Association of Chartered Certified Accountants)<\/a><\/td><td>Global body for professional accountants<\/td><td><a href=\"http:\/\/www.accaglobal.com\/content\/dam\/ACCA_Global\/Technical\/integrate\/pi-materiality-conciseness-ir-.pdf\" target=\"_blank\" rel=\"noopener\">Factors affecting preparers\u2019 and auditors\u2019 judgements about materiality and conciseness in Integrated Reporting<\/a><\/td><td>2016<\/td><\/tr><\/tbody><tbody><tr><td><a contenteditable=\"false\" href=\"http:\/\/www.accaglobal.com\/gb\/en.html\" target=\"_blank\" rel=\"noopener\">ACCA (Association of Chartered Certified Accountants)<\/a><\/td><td>Global body for professional accountants<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.accaglobal.com\/content\/dam\/ACCA_Global\/Technical\/integrate\/ea-south-africa-IR-assurance.pdf\" target=\"_blank\" rel=\"noopener\">The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/www.accountability.org\/\" target=\"_blank\" rel=\"noopener\">AccountAbility<\/a><\/td><td>Global consulting and standards firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.accountability.org\/standards\/\" target=\"_blank\" rel=\"noopener\">AA1000 ASSURANCE STANDARD 2008<\/a><\/td><td>2008<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/wp-content\/uploads\/171005-Publication-How-to-respond-to-assurance-needs-on-non-financial-information.pdf\" target=\"_blank\" rel=\"noopener\">Discussion Paper: How to respond to assurance needs on non-financial information<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/wp-content\/uploads\/FEE_position_paper_EU_NFI_Directive_final.pdf\" target=\"_blank\" rel=\"noopener\">Position Paper: EU Directive on disclosure of nonfinancial and diversity information: Achieving good quality and consistent reporting<\/a><\/td><td>2016<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/wp-content\/uploads\/FEECogitoPaper_-_FutureofCorporateReporting.pdf\" target=\"_blank\" rel=\"noopener\">The Future of Corporate Reporting \u2013 creating the dynamics for change<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/publications\/fee-issues-views-on-the-role-of-practitioners-in-providing-assurance-on-disclosure-of-non-financial-information\/\" target=\"_blank\" rel=\"noopener\">Position Paper: EU Directive on disclosure of non-financial and diversity information The role of practitioners in providing assurance<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/publications\/factsheet-on-eu-directive-on-disclosure-of-non-financial-and-diversity-information-by-certain-large-undertakings-and-groups\/\" target=\"_blank\" rel=\"noopener\">Fact Sheet: EU Directive on disclosure of non-financial and diversity information by certain large undertakings and groups<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/\" target=\"_blank\" rel=\"noopener\">Accountancy Europe (formerly the FEE (Federation of European Accountants))<\/a><\/td><td>International NPO representing institutes of professional accountants and auditors from Europe<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.accountancyeurope.eu\/wp-content\/uploads\/DP_Assurance_on_Corporate_Governance_Statements_0911_Colour20112009541533.pdf\" target=\"_blank\" rel=\"noopener\">Discussion Paper for Auditor\u2019s Role Regarding Providing Assurance on Corporate Governance Statements<\/a><\/td><td>2009<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/ec.europa.eu\/info\/index_en\">European Commission<\/a><\/td><td>An institution of the European Union, responsible for proposing legislation<\/td><td><a contenteditable=\"false\" href=\"https:\/\/ec.europa.eu\/info\/business-economy-euro\/company-reporting-and-auditing\/company-reporting\/non-financial-reporting_en\" target=\"_blank\" rel=\"noopener\">DIRECTIVE 2014\/95\/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013\/34\/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/ey.com\/\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.ey.com\/Publication\/vwLUAssetsPI\/eys-excellence-in-integrated-reporting-awards-2017\/$FILE\/eys-excellence-in-integrated-reporting-awards-2017.pdf\" target=\"_blank\" rel=\"noopener\">Excellence in Integrated Reporting Awards 2017<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/ey.com\/\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/ey-excellence-integrated-reporting-awards-2016\/$FILE\/ey-excellence-integrated-reporting-awards-2016.pdf\">Excellence in Integrated Reporting Awards 2016<\/a><\/td><td>2016<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/ey.com\/\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/ey-excellence-in-integrated-reporting-awards-2015\/%24FILE\/ey-excellence-in-integrated-reporting-awards-2015.pdf\" target=\"_blank\" rel=\"noopener\">Excellence in Integrated Reporting Awards 2015<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/ey.com\/\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/EY-Excellence-In-Integrated-Reporting-2014\/$FILE\/EY-Excellence-In-Integrated-Reporting-2014.pdf\" target=\"_blank\" rel=\"noopener\">Excellence in Integrated Reporting Awards 2014<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/ey.com\/\" target=\"_blank\" rel=\"noopener\">EY<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.ey.com\/Publication\/vwLUAssets\/EYs_Excellence_in_Integrated_Reporting_Awards_2013\/$FILE\/EY%20Excellence%20in%20Integrated%20Reporting.pdf\" target=\"_blank\" rel=\"noopener\">Excellence in Integrated Reporting Awards 2013<\/a><\/td><td>2013<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/\" target=\"_blank\" rel=\"noopener\">Financial Reporting Council<\/a><\/td><td>UK&#8217;s and Ireland&#8217;s independent regulator responsible for promoting high quality corporate governance and reporting<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/getattachment\/f572977e-4275-42fb-9167-ad2fa4ea6cae\/Invitation-to-comment-Draft-Amendments-to-Strategic-15-August-2017.pdf\" target=\"_blank\" rel=\"noopener\">Draft amendments to Guidance on the Strategic Report: Non-financial reporting<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/\" target=\"_blank\" rel=\"noopener\">Financial Reporting Council<\/a><\/td><td>UK&#8217;s and Ireland&#8217;s independent regulator responsible for promoting high quality corporate governance and reporting<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/getattachment\/3dfe0ac6-ac6d-41a0-91bf-df98cbba0ad6\/Non-Financial-Reporting-Factsheet-Final.pdf\">Non financial reporting fact sheet<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/\" target=\"_blank\" rel=\"noopener\">Financial Reporting Council<\/a><\/td><td>UK&#8217;s and Ireland&#8217;s independent regulator responsible for promoting high quality corporate governance and reporting<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/accountants\/accounting-and-reporting-policy\/clear-and-concise-and-wider-corporate-reporting\/narrative-reporting\/guidance-on-the-strategic-report\" target=\"_blank\" rel=\"noopener\">Guidance on the Strategic Report<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.frc.org.uk\/\" target=\"_blank\" rel=\"noopener\">Financial Reporting Council<\/a><\/td><td>UK&#8217;s and Ireland&#8217;s independent regulator responsible for promoting high quality corporate governance and reporting<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.legislation.gov.uk\/uksi\/2013\/1970\/pdfs\/uksi_20131970_en.pdf\" target=\"_blank\" rel=\"noopener\">The Companies Act 2006 (Strategic Report and Directors\u2019 Report) Regulations 2013<\/a><\/td><td>2013<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.globalreporting.org\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">GRI (Global Reporting Initiative)<\/a><\/td><td>Independent international organisation that has pioneered sustainability reporting since 1997<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.globalreporting.org\/resourcelibrary\/GRI-Assurance.pdf\" target=\"_blank\" rel=\"noopener\">The External Assurance of Sustainability Reporting<\/a><\/td><td>2013<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/consultations-projects\/extended-external-reporting-eer-assurance\" target=\"_blank\" rel=\"noopener\">IAASB\u2019s (International Auditing and Assurance Standards Board) Integrated Reporting Working Group (IRWG)<\/a><\/td><td>A working group of the international Board<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Discussion-Paper-Integrated-Reporting_0.pdf\" target=\"_blank\" rel=\"noopener\">Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting<\/a><br \/><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Discussion-Paper-Integrated-Reporting-Supplemental-Information_0.pdf\" target=\"_blank\" rel=\"noopener\">Supplemental Information to the Discussion Paper<\/a><br \/><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-At-a-Glance-Discussion-Paper-Integrated-Reporting.pdf\" target=\"_blank\" rel=\"noopener\">At a Glance<\/a><br \/><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/publications-resources\/discussion-paper-supporting-credibility-and-trust-emerging-forms-external\" target=\"_blank\" rel=\"noopener\">Comments to the Discussion Paper\u00a0<\/a><\/td><td>2016<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/consultations-projects\/extended-external-reporting-eer-assurance\">IAASB\u2019s (International Auditing and Assurance Standards Board) Integrated Reporting Working Group (IRWG)<\/a><\/td><td>A working group of the international Board<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Integrated-Reporting-Working-Group-Publication_0.pdf\" target=\"_blank\" rel=\"noopener\">Working Group Publication, Exploring Assurance on Integrated Reporting and Other Emerging Developments in External Reporting<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/\" target=\"_blank\" rel=\"noopener\">ICAEW (Institute of Chartered Accountants of England and Wales)<\/a><\/td><td>Institute of chartered accountants<\/td><td><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/-\/media\/corporate\/files\/technical\/assurance-options\/tecpln12497-final-version-web.ashx?la=en\" target=\"_blank\" rel=\"noopener\">The journey: Assuring all of the annual report?<\/a><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\" target=\"_blank\" rel=\"noopener\">Milestone 1: Assurance over key performance indicators<\/a><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\">Milestone 2: Assurance over risk disclosures<\/a><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\" target=\"_blank\" rel=\"noopener\">Milestone 3: Assuring the appropriateness of business information<\/a><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\" target=\"_blank\" rel=\"noopener\">Milestone 4: Materiality in assuring narrative reporting<\/a><\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.icaew.com\/en\/technical\/audit-and-assurance\/assurance\/future-of-assurance\/the-journey-assuring-all-of-the-annual-report\" target=\"_blank\" rel=\"noopener\">Milestone 5: Where next with assurance?<\/a><\/p><\/td><td><p>2013<\/p><p>2014<\/p><p>2015<\/p><p>2015<\/p><p>2016<\/p><p>2016<\/p><\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/integratedreporting.org\/the-iirc-2\/\" target=\"_blank\" rel=\"noopener\">IIRC (International Integrated Reporting Council)\u00a0<\/a><\/td><td>Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs<\/td><td><a contenteditable=\"false\" href=\"http:\/\/integratedreporting.org\/wp-content\/uploads\/2015\/07\/IIRC-Assurance-Overview-July-2015.pdf\" target=\"_blank\" rel=\"noopener\">Assurance on &lt;IR&gt;: Overview of feedback and call to action<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/integratedreporting.org\/the-iirc-2\/\" target=\"_blank\" rel=\"noopener\">IIRC (International Integrated Reporting Council)<\/a><\/td><td>Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs<\/td><td><a contenteditable=\"false\" href=\"http:\/\/integratedreporting.org\/wp-content\/uploads\/2014\/07\/Assurance-on-IR-an-introduction-to-the-discussion.pdf\" target=\"_blank\" rel=\"noopener\">Assurance on &lt;IR&gt;: An introduction to the discussion\u00a0<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/integratedreporting.org\/the-iirc-2\/\" target=\"_blank\" rel=\"noopener\">IIRC (International Integrated Reporting Council)<\/a><\/td><td>Global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs<\/td><td><a contenteditable=\"false\" href=\"http:\/\/integratedreporting.org\/wp-content\/uploads\/2014\/07\/Assurance-on-IR-an-exploration-of-issues.pdf\" target=\"_blank\" rel=\"noopener\">Assurance on &lt;IR&gt;: An exploration of issues<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/www.iodsa.co.za\/\" target=\"_blank\" rel=\"noopener\">IoDSA (Institute of Directors of South Africa)<\/a><\/td><td>Professional body and a non-profit company (NPC) that exists to promote corporate governance<\/td><td><a contenteditable=\"false\" href=\"http:\/\/www.iodsa.co.za\/page\/DownloadKingIVapp\" target=\"_blank\" rel=\"noopener\">King IV: Report on Corporate Governance for South Africa 2016<\/a><\/td><td>2016<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/integratedreportingsa.org\/\" target=\"_blank\" rel=\"noopener\">IRCSA (Integrated Reporting Committee of South Africa<\/a><\/td><td>Voluntary association not for gain to provide direction on matters relating to integrated reporting and integrated thinking<\/td><td><a contenteditable=\"false\" href=\"http:\/\/integratedreportingsa.org\/ircsa\/wp-content\/uploads\/2017\/05\/IRCSA_StartersGuide.pdf\">Preparing an Integrated Report: A Starter\u2019s Guide<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/kpmg.com\/\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/home.kpmg.com\/content\/dam\/kpmg\/campaigns\/csr\/pdf\/CSR_Reporting_2017.pdf\" target=\"_blank\" rel=\"noopener\">The KPMG Survey of Corporate Responsibility Reporting 2017<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/kpmg.com\/\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2016\/02\/kpmg-international-survey-of-corporate-responsibility-reporting-2015.pdf\" target=\"_blank\" rel=\"noopener\">The KPMG Survey of Corporate Responsibility Reporting 2015<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/kpmg.com\/\" target=\"_blank\" rel=\"noopener\">KPMG<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/assets.kpmg.com\/content\/dam\/kpmg\/pdf\/2015\/08\/kpmg-survey-of-corporate-responsibility-reporting-2013.pdf\" target=\"_blank\" rel=\"noopener\">The KPMG Survey of Corporate Responsibility Reporting 2013<\/a><\/td><td>2013<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.nba.nl\/over-de-nba\/english-information\/\" target=\"_blank\" rel=\"noopener\">NIVRA (Koninklijk Nederlands Instituut van Registeraccountant)<\/a><\/td><td>Dutch professional organisation of chartered accountants<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.nba.nl\/globalassets\/themas\/thema-mvo\/nfi\/nivra_counting_more_than_only_euros_2010.pdf\" target=\"_blank\" rel=\"noopener\">Counting more than only Euros: A discussion paper about new ways for the accountability and assurance of non-financial information<\/a><\/td><td>2009<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/\" target=\"_blank\" rel=\"noopener\">Nkonki<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/wp-content\/themes\/Nkonki\/media\/ups\/nkonki_2017_integrated_reporting_trends_in_sa_top_100_jse_listed_companies_and_socs.pdf\" target=\"_blank\" rel=\"noopener\">Nkonki 2017 Integrated Reporting Trends in SA Top 100 JSE Listed Companies and SOCs<\/a><\/td><td>2017<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/\" target=\"_blank\" rel=\"noopener\">Nkonki<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/wp-content\/themes\/Nkonki\/media\/ups\/insights-into-the-top-100-jse-listed-companies.pdf\" target=\"_blank\" rel=\"noopener\">Insights into the Top 100* JSE Listed Companies: Integrated Reporting Trends<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/\" target=\"_blank\" rel=\"noopener\">Nkonki<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.nkonki.com\/wp-content\/themes\/Nkonki\/media\/ups\/nkonki-soc-integrated-reporting-awards-2015.pdf\" target=\"_blank\" rel=\"noopener\">Integrated Reporting \u2013 A New Era for Public Sector Entities in South Africa<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.co.za\/\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.co.za\/en\/assets\/pdf\/integrated-reporting-survey-2015.pdf\" target=\"_blank\" rel=\"noopener\">Integrated Reporting: Where to next?<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.co.za\/\" target=\"_blank\" rel=\"noopener\">PwC<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.com\/gx\/en\/audit-services\/publications\/assets\/pwc-ir-practical-guide.pdf\" target=\"_blank\" rel=\"noopener\">Implementing Integrated Reporting<\/a><\/td><td>2015<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.co.za\/\">PwC<\/a><\/td><td>Audit firm<\/td><td><a contenteditable=\"false\" href=\"https:\/\/www.pwc.com\/gx\/en\/audit-services\/publications\/assets\/trust-through-insight.pdf\" target=\"_blank\" rel=\"noopener\">Inspiring Trust Through Insight<\/a><\/td><td>2014<\/td><\/tr><tr><td><a contenteditable=\"false\" href=\"http:\/\/www.wbcsd.org\/\" target=\"_blank\" rel=\"noopener\">WBCSD (World Business Council for Sustainable Development)<\/a><\/td><td>CEO-led coalition of some 200 international companies in a shared commitment to sustainable development<\/td><td><a contenteditable=\"false\" href=\"http:\/\/wbcsdpublications.org\/project\/wbcsd-flp-2014-integrated-reporting-in-south-africa-from-concept-to-practice\/\">Integrated Reporting in South Africa: From Concept to Practice<\/a><\/td><td>2014<\/td><\/tr><\/tbody><\/table><p>Contact the Standards Department of the IRBA at\u00a0<a contenteditable=\"false\" href=\"mailto:standards@irba.co.za\">standards@irba.co.za<\/a>\u00a0with any further suggestions of relevant documents that may be<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d33659 elementor-widget elementor-widget-text-editor\" data-id=\"7d33659\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #808080;\">Useful Links:<\/span><\/h5><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/Staff%20Practice%20Alert%2012%20-%20New%20FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 12: New Frequently Asked Questions on Sustainability Assurance Engagements <\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Staff%20Audit%20Practice%20Alert%208_FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 8_FAQ &#8211; Sustainability Assurance Engagements<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><h5><span style=\"color: #808080;\">Related Communiques:<\/span><\/h5><ul><li style=\"list-style-type: none;\"><ul><li style=\"list-style-type: none;\"><ul><li>07 August 2023:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/report_files\/55.-Post-Implementation-Review-of-SAAEPS.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Undertakes a Post-implementation Review of its SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria<\/a><\/li><li>31 October 2022:\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/96_%20IRBA%20Staff%20Audit%20Practice%20Alert%208_FAQ%20-%20Sustainability%20Assurance%20Engagements.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Audit Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Handbooks of International Standards South African Practice Statements Guides for Auditors Regulated Industry Reports Public Sector Assurance on Sustainability Reports Assurance on Sustainability Reports Home Audit and Ethics Pronouncements [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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