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Audit and Assurance News

Illustrative Regulatory Reports in terms...

The IRBA has updated and issued the Illustrative Regulatory Reports in terms of the Insurance Act –...


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New implementation tool for auditors

IFAC has released a new implementation tool for auditors on Auditing Accounting Estimates: ISA 540 (...


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Artificial Intelligence: effect on audit...

The IAASB has published the 3rd Market Scan, which provides a high-level primer on Artificial Intell...


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The spectrum of inherent risk

SAICA has published an interesting article on the spectrum of inherent risk. This is in line with I...


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New Disciplinary Rules for Registered Au...

IRBA approved the publication of the revised disciplinary rules (rules) in the Government Gazette. T...


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Auditor Reporting Focus Area

The IAASB has created a dedicated space to access all the materials you need to deliver your audit r...


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IRBA Technology Webpage

IRBA has compiled a technology webpage with useful links to resources that auditors and independent...


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New implementation guide for ISA 220

The IAASB has published a new first-time implementation guide for ISA 220, Quality Management for an...


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Auditor appointments and resignations

CIPC has issued Notice 2 of 2022 on Auditor appointments and resignations – in order to minimize the...


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IAASB compiles COVID-19 resources for au...

The IAASB has collated specific COVID-19 resources for auditors to refer to – from going concern to...


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IRBA publishes 2021 Public Inspections R...

The IRBA has released its 2021 Public Inspections Report, which covers the 3rd and final year of the...


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Annual IRBA firm assurance work declarat...

The annual IRBA Assurance work declaration and firm related information are now available for submis...


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Newly Revised ISA 600 (Group Audits Stan...

The IAASB has approved ISA 600 (Revised) on Group Audits as a final standard, effective for periods...


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Remember that the Revised Illustrative A...

IRBA has revised the Illustrative Annual Stockbroker's Reports submitted to the JSE Limited in terms...


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IRBA releases News #56

IRBA have released their latest quarterly newsletter, providing useful summaries of changes to vario...


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New Technology-Focused FAQ Available

The IAASB has published support material to help auditors understand how to plan an audit under Inte...


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Revised Illustrative Annual Stockbroker'...

IRBA has revised the Illustrative Annual Stockbroker's Reports submitted to the JSE Limited in terms...


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Revisions to the IRBA Code of Profession...

IRBA draws the attention of all registered auditors to the revision of the Non-Assurance Services (N...


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IRBA adopts new IAASB Handbook 2020

IRBA has adopted the IAASB's 2020 Handbooks of International Quality Control, Auditing, Review, Othe...


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IRBA: Draft proposed Disciplinary Rules...

The Draft Disciplinary Rules implement the amendments to the Auditing Profession Act, which strength...


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IRBA: New Proposed International Standar...

Because this is such a landmark standard that will affect ±90% of companies, the IRBA has encouraged...


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Reminder: Effective date of ISA 315 (Rev...

IRBA reminds auditors that ISA 315 (Revised 2019): Identifying and assessing the risks of material m...


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IRBA releases News #55

IRBA have released their latest quarterly newsletter, providing useful summaries of changes to vario...


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Addressing exceptions in the use of ADA...

The FRC (Financial Reporting Council) has issued guidance for auditors on addressing potential excep...


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Audits of Less Complex Entities: Guidanc...

The IAASB has published further Supplemental Guidance on the Audits of Less Complex Entities, as wel...


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Protection and Retention of Client Data

The Independent Regulatory Board for Auditors (IRBA) has issued a Staff Audit Practice Alert 6 on Pr...


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IRBA: Revised Guide on performing audits...

IRBA has issued the final Revised Guide for Registered Auditors: Guidance on Performing Audits on be...


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IRBA to refer non-audit complaints to pr...

IRBA will refer non-audit complaints to professional bodies – in accordance with a new Procedure Gui...


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Revisions to IRBA Code of Conduct

The Independent Regulatory Board for Auditors (IRBA) has revised the IRBA Code of Professional Condu...


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Amendment to the IRBA's Critical Skills...

From 1 September 2021 the IRBA will only be issuing critical skills letters if the applicants are re...


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A of Less Complex New Standard for Audit...

The IAASB has issued a new Proposed ISA (International Standard on Auditing) for Audits of Financial...


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IRBA 8th Inspections Cycle Manual of Inf...

The Independent Regulatory Board for Auditors (IRBA) has released its Inspections Strategy and Proce...


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CIPC Notice: Rotation of Auditors

CIPC issued a Notice regarding the Rotation of Auditors In terms of section 92 of the Companies Act.


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IRBA releases News #54

IRBA have released their latest quarterly newsletter, providing useful summaries of changes to vario...


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Do we need to enhance disclosures in SA...

The IRBA (Independent Regulatory Board for Auditors) has approved the release of the Consultation Pa...


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IRBA: Proposed Revised Guide on performi...

IRBA published a Proposed Revised Guide for Registered Auditors: Guidance on Performing Audits on be...


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IRBA: Overview of the Amendments to the...

IRBA has published an overview of the Amendments to the Auditing Profession Amendment Act, no 5 of 2...


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IAASB released new and revised Quality M...

The panic is about to start… The new and revised requirements will see firms reassessing the curren...


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IRBA releases News #53

IRBA have released their latest quarterly newsletter, providing useful summaries of changes to vario...


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Guidance on applying ISAE 3000 (Revised)

The IAASB issued Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Rep...


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IRBA 2021 Individual Annual Return is no...

IRBA 2021 Individual Annual Return is now due by 31 May 2021.


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Final Amendments to the IRBA Code of Pro...

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors...


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IRBA issues Revised Illustrative Banks A...

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approv...


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IRBA Standards and Ethics related pronou...

Registered auditors and others are reminded which IRBA standards, guidelines and other pronouncement...


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The Independent Regulatory Board for Aud...

The IRBA has released its 2020 Public Inspections Report, which covers the 2nd year of the IRBA's 7t...


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IRBA Alert: New IRBA Guide on Legal Prac...

IRBA have released a new Guide for Registered Auditors: Engagements on Legal Practitioners’ Trust Ac...


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