IRBA Standards and Ethics related pronouncements which have a December 2020 or 2021 effective date

IRBA Standards and Ethics related pronouncements which have a December 2020 or 2021 effective date logo

 

Pronouncement

Pronouncement issue date

Effective date of Pronouncement

Website Link

Updated South African Assurance Engagements Practice Statement 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria

22 June 2020

15 December 2020

Click here

Guide for Registered Auditors: Joint Audit Engagements

26 August 2020

31 December 2020

Click here

Revisions to Part 4B of the IRBA Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)

9 November 2020

15 June 2021

Click here

International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement

2 November 2020

15 December 2021

Click here

 

Click here to download this reminder:
https://www.irba.co.za/upload/07_%20Reminder%20Standards%20%20Ethics%20related%20pronouncement%20with%20Dec%202020%20%202021%20effective%20dates.pdf


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