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Revised Due Process Policy & Revised Status and Authority of Auditing Pronouncements
- 31 January 2023
- Accounting
- South African Accounting Academy
The following was updated:
Proposed Revised Due Process Policy
The proposed policy serves the public interest by facilitating an understanding of the CFAS' objectives and operating procedures in the development, adoption and issue of high-quality standards on quality management, auditing, review, other assurance and related services standards, and pronouncements, which are relevant, internationally comparable and issued by the IRBA.
Proposed Revised Status and Authority of Auditing Pronouncements
This publication facilitates an understanding of the status and authority of the auditing pronouncements developed, adopted, issued and prescribed by the IRBA.
Comments should be submitted to the IRBA by 31 March 2023.
Click here to download the Proposed documents:
Relevance to Auditors, Independent Reviewers & Accountants:
- This proposed Revised Due Process Policy serves the public interest by facilitating an understanding of the CFAS’ objectives and operating procedures in the development, adoption and issue of high-quality standards on Quality Management, Auditing, Review, Other Assurance and Related Services Standards, and pronouncements developed by the CFAS, which are relevant, internationally comparable and issued by the IRBA.
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