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IRBA: News #63
- 20 October 0000
- Accounting
- South African Accounting Academy
This newsletter issue also takes a closer look at the Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities and other key standards published recently to further enhance the value of the audit product to the users.
This newsletter covers the period July to September 2023, and includes summaries on the following topics:
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Changes to Standards (including Ethics)
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Legal:
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Disciplinary Committee (overview and short summaries)
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24 open cases (involving 13 categories of improper conduct) referred to the Legal Department for disciplinary hearings
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6 matters finalised (including a summary of these finalised matters)
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3 matters finalised through admission of guilt and the other 3 matters following settlement engagements
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Reportable Irregularities statistics
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Guidance issued by the Financial Intelligence Centre regarding additions to the list of persons qualifying as Accountable Institutions
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Registry (registrations, re-registrations and terminations)
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Investigations:
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Investigating Committee – met twice and referred 28 matters to the Enforcement Committee)
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Enforcement Committee – met once and concluded on 24 matters
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4 Matters finalised with the Decision not to charge
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16 Matters finalised through an admission of guilt process (i.e. fines issued)
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4 Matters were referred to the Legal Department for disciplinary hearings
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Education & Transformation news:
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Accreditation and Monitoring
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In celebration of excellence – honouring top performers
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SA Accounting Association 2023 Conference
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Update on the review and revision of the IRBA’s competency framework
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ADP: On track for digitisation through the Learning Management System (LMS)
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Some general news items.
Click here to download the latest IRBA Newsletter:
https://www.irba.co.za/upload/IRBA%20News%2063.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
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Members of IRBA should stay up-to-date with the latest developments that affect registered auditors.
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This newsletter summarises all the relevant changes for the preceding quarter.
Relevance to Your Clients:
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None