Amendments to ISA700 and ISA260

06 July 2022
Auditing and Assurance
South African Accounting Academy

The proposed amendments are intended to operationalize IESBA’s transparency requirement in paragraphs R400.20–R400.21 of the revised IESBA Code.

The exposure draft will only be issued later in July with a 90-day public consultation.

Relevance to Auditors, Independent Reviewers & Accountants:

As an auditor and independent reviewer, you need to perform your engagements in accordance with the auditing, assurance and related services standards.
Thus, you need to be aware of the revisions of these international standards.

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