EAR Rule: Example audit reports

EAR Rule: Example audit reports

• 03 March 2025
• Auditing and Assurance
• South African Accounting Academy

Summary:

The South African Institute of Chartered Accountants (SAICA) has compiled a webpage with links to Audit Reports issued on Public Interest Entities (PIEs) after the IRBA EAR Rule became effective.

Article:

Currently, 3 reports issued on PIEs with a financial year end of 30 September 2024 has been provided here.

Please note the following:

• This is not a complete list of all such audit reports.
• This page only links to information that is publicly available.
• These audit reports have not gone through any SAICA review or vetting processes.

Click here to access the links to audit reports:

https://www.saica.org.za/resources/audit-and-assurance/technical-resource/auditor-reporting/irba-enhanced-auditor-reporting/ear-rule-example-audit-reports

Relevance to Auditors, Independent Reviewers & Accountants:

• Members of IRBA should stay up-to-date with the latest developments and plans that affect registered auditors.
• IRBA Rules issued must be adhered to by all registered auditors, as non-compliance may lead to disciplinary action.
• This new EAR Rule applies to all your PIE clients.
• Practitioners must be aware of the content of any guidance issued by Regulators, e.g. SAICA, in this regard.

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