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SAICA: EAR Rule – Updated Example audit reports

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SAICA: EAR Rule – Updated Example audit reports

  • 18 June 2025
  • Auditing and Assurance
  • South African Accounting Academy
SAICA: EAR Rule – Updated Example audit reports logo

Summary:

The South African Institute of Chartered Accountants (SAICA) has updated their webpage containing examples of the Enhanced Auditor Reporting (EAR) Rule.

Article:

This page now contains 50 links to audit reports issued on Public Interest Entities (PIEs) after the Independent Regulatory Board for Auditors (IRBA) EAR Rule became effective.

The example audit reports are for year ends varying from 31 December 2024 to 31 March 2025, and includes the following industries:

  • Alternative and renewable energy

  • Automotive

  • Chemicals and explosives

  • Consumer goods

  • Education

  • Financial Services

  • Financial Services (Banking)

  • Financial Services (Insurance)

  • Financial Services (Stock Exchange)

  • Fishing

  • Food and beverage services

  • Hospitality and gaming

  • Industrial supplies

  • Infrastructure development and construction materials

  • Infrastructure investment

  • Investment management

  • Manufacturing (aluminium products)

  • Mining

  • Mining services

  • Packaging and paper

  • Real estate

  • Real estate investment

  • Retail pharmacy

  • Retail

  • Telecommunications

  • Workforce solutions

The initial example reports were posted by SAICA in February 2025. Refer to our previous Alert dated 3 March 2025

These audit reports have not gone through any SAICA review or vetting processes.

It is important to take note of the following:

  • This is not a complete list of all such audit reports.

  • This page only links to information that is publicly available.

Click here to access the Updated Example audit reports:

https://www.saica.org.za/resources/audit-and-assurance/technical-resource/auditor-reporting/irba-enhanced-auditor-reporting/ear-rule-example-audit-reports

 

Relevance to Auditors, Independent Reviewers & Accountants:

  • Members of IRBA should stay up-to-date with the latest developments and plans that affect registered auditors.

  • IRBA Rules issued must be adhered to by all registered auditors, as non-compliance may lead to disciplinary action.

  • This new EAR Rule applies to all your PIE clients. 

  • Practitioners must be aware of the content of any guidance issued by Regulators, e.g. SAICA, in this regard.

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