Amendment to the IRBA's Critical Skills Support Letter Requirements

16 August 2021
Auditing and Assurance
South African Accounting Academy

This amendment is to avert the risk of issuing critical skills letters to applicants that are not pursuing the Registered Auditor designation. The IRBA will be finalising the old process by processing letters for applications received up to 13 August 2021.

On review of the IRBA process in conjunction with the legislative requirements, the IRBA has concluded that the scarce skill is the External Auditor.

In the past, letters have been issued based on applicants that are in the SAICA CA(SA) programmes. These applicants, however, can choose various career paths and cannot be directly linked to the External Auditor designation if the applicant is not currently registered on the External Auditor training programme which is the Audit Development Programme (ADP).

The applicant must be registered as a Registered Candidate Auditor (RCA) on the ADP. Applicants and firms that are affected by this change are advised to contact the Department of Home Affairs to determine their visa related options. The Department of Home Affairs has also been notified of this change.

Click here to download the Communiqué:

https://www.irba.co.za/upload/51_%20Critical%20Skills%20letter%20to%20Stakeholders.pdf

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