IRBA: Adopts Amendments to IAASB Standards arising from IESBA's Using the Work of an External Expert

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IRBA: Adopts Amendments to IAASB Standards arising from IESBA's Using the Work of an External Expert

• 06 July 2026
• Auditing and Assurance
• South African Accounting Academy

Summary:

The Independent Regulatory Board for Auditors’ (IRBA) Board has approved the International Auditing and Assurance Standards Board’s (IAASB) Narrow-Scope Amendments to Its Standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert Project, for adoption, issue and prescription by Registered Auditors in South Africa.

Article:

These amendments respond to the recent revisions to the IESBA International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) related to Using the Work of an External Expert. The revisions introduced, among other provisions, explicit ethical requirements for using the work of external experts in audit, assurance and non-assurance engagements. They are aimed at maintaining interoperability between the IAASB standards and the IESBA Code.

Refer to our previous Alert dated 12 January 2026

The targeted amendments affect the following IAASB standards adopted in South Africa:

• ISA 620, Using the Work of an Auditor’s Expert
• ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
• ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information
• ISRS 4400(Revised), Agreed-upon Procedures Engagements

The Revisions to the IRBA Code Addressing Using the Work of an External Expert were published in February 2026, which can be accessed at https://www.irba.co.za/upload/Final%20Pronouncement%20-%20Ethics%20Standards%20for%20Sustainability%20Assurance%20Engagements%20with%20SA%20Enhancements_Final.pdf 

Click here to download the document:

https://www.irba.co.za/upload/IAASB-Narrow-Scope-Amendments-Using-Work-Experts.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• As an auditor and independent reviewer, you need to comply with International Standards on Auditing and other Assurance Services, and thus you need knowledge of newly revised standards that are approved as well as when they become effective.
• Failure to adhere to ISAs may be interpreted as negligence and you could be held liable.
• Auditors, Independent Reviewers and Accountants should be aware of the latest standards and related amendments, that have been approved by standard-setting boards like the IAASB, when these are published, and when these standards are adopted by IRBA and become effective in South Africa.

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