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IRBA Standards and Ethics related pronouncements which have a December 2020 or 2021 effective date
- 02 March 2021
- Auditing and Assurance
- South African Accounting Academy
|
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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