IRBA proposes amendments to the Code re electronic signatures

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IRBA proposes amendments to the Code re electronic signatures

• 09 September 2020
• Accounting
• South African Accounting Academy

During the COVID-19 pandemic, especially during lockdown levels 4 and 5, it has become even more prevalent for registered auditors to make use of electronic signatures in signing their audit, review or other assurance reports. It is expected that electronic signatures may continue to be widely used.

The Exposure Draft and related project serves the public interest in that it allows for the use of electronic signatures in an ethical, professional and responsible manner when signing any audit, review or other assurance report.

The proposal document includes relevant information to:

• Allow registered auditors to use ordinary electronic signatures in addition to advanced electronic signatures;
• Identify the threats involved; and
• Identify actions that might be safeguards to address such threat.

Interested and affected stakeholders are invited to submit their written comments to the IRBA by 21 September 2020.

Click here to download the 17-page ED document:

https://www.irba.co.za/upload/ED%20proposed%20amendments%20to%20R115%20SA%20of%20the%20IRBA%20Code_Electronic%20Signatures.pdf

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