CATEGORIES
- (4) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (551)Accounting
- (2)Accounting and Finance
- (29)Audit
- (156)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (102)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Individuals Tax
- (28)Law
- (37)Legal and Compliance
- (2)Management
- (13)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (29)Sustainability Reporting
- (42)Tax
- (1)Tax Update
- (9)Technology
- (1)Wills, Estates & Trusts
- Show All
IRBA adopts new IAASB Handbook 2020
- 08 December 2021
- Auditing and Assurance
- South African Accounting Academy
IRBA has resolved to adopt, issue and prescribe the following publications known as the:
- Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition Volume I
- Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition Volume II
- Supplement to the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition Volume III
In these newly adopted publications, references to the IESBA Code of Ethics for Professional Accountants must be read in conjunction with the IRBA Code of Professional Conduct for Registered Auditors (the Code). The Code has additional requirements for registered auditors in South Africa.
SAICA also publishes the IRBA auditing pronouncements in its SAICA Student Handbook.
Click here to download the Handbook:
- Volume I: https://www.irba.co.za/upload/IAASB-2020-Handbook-Volume-1.pdf
- Volume II: https://www.irba.co.za/upload/IAASB-2020-Handbook-Volume-2.pdf
- Volume III: https://www.irba.co.za/upload/IAASB-2020-Handbook-Volume-3.pdf
How does this affect you?
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor and independent reviewer, or a practitioner performing other assurance and related services, you need to comply with International Standards on Auditing and other Assurance Services.
- Non-adherence to these International Standards could lead to the practitioner being regarded as negligent, and thus the practitioner may incur liability.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more:
https://cpd.accountingacademy.co.za.
Our Content
Live Webinars
View upcoming live accounting and practice management webinars.
Learn MoreWebinars On-Demand
Browse our extensive range of relevant accounting and practice management webinars.
Learn MoreCourse
Browse our relevant and practical online courses.
Learn MoreCPD Subscription Plans
Access to professional and technical content that ensures both your knowledge and skills are maintained.
Learn MoreLegislation
Access updated legislation including amendments.
Learn MoreTechnical FAQs
A source of commonly asked technical accounting questions.
Learn More