{"id":18362,"date":"2015-12-10T23:58:00","date_gmt":"2015-12-10T23:58:00","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?p=18362"},"modified":"2026-03-11T23:59:48","modified_gmt":"2026-03-11T23:59:48","slug":"further-clarification-irba-strengthens-auditor-independence-by-mandating-disclosure-of-audit-tenure","status":"publish","type":"post","link":"https:\/\/www.lis-demos.co.za\/irba2025\/further-clarification-irba-strengthens-auditor-independence-by-mandating-disclosure-of-audit-tenure\/","title":{"rendered":"Further Clarification: IRBA Strengthens Auditor Independence By Mandating Disclosure Of Audit Tenure"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>10 Dec 2015<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Johannesburg \/ 10 December 2015<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reference is made to the communique titled &#8220;IRBA Strengthens Auditor Independence by Mandating Disclosure of Audit Tenure&#8221; issued on 4 December 2015, regarding the publication of a Rule in the Government Gazette Nr 39475 of 4 December 2015.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We clarify that this rule applies to audit reports issued on the Annual Financial Statements of all public companies \u2012 as defined in the Companies Act of 2008 \u2012 that meet the definition of a public interest entity as per the IRBA Code of Professional Conduct for Registered Auditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bernard Peter Agulhas<br>Chief Executive Officer<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10 Dec 2015 Johannesburg \/ 10 December 2015 Reference is made to the communique titled &#8220;IRBA Strengthens Auditor Independence by Mandating Disclosure of Audit Tenure&#8221; issued on 4 December 2015, [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","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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