LATEST UPDATE

Adoption of the International Auditing and Assurance Standards Board’s 2023-2024 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to Board Notice No. 690 of 2024 (Government Gazette No. 51636), titled ‘The Adoption of the International Auditing and Assurance Standards Board’s (IAASB) 2023-2024 Handbooks of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements in terms of the Auditing Profession Act 26 of 2005, as amended’.

To that end, the IRBA has resolved to adopt, issue and prescribe the following publications:

  1. Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2023-2024 Edition, Volume 1, ISBN: 978-1-60815-573-6; and Volume 3, ISBN: 978-1-60815-573-6
  2. Supplement to the above handbook, Volume 4, ISBN: 978-1-60815-573-6.

Volume 2, ISBN: 978-1-60815-573-6 (The ISA for LCE) has not been adopted, issued or prescribed for use in South Africa.

The South African Institute of Chartered Accountants will publish the IRBA auditing pronouncements in the 2024/2025 SAICA Student Handbook.

For any queries, please email: standards@irba.co.za

For further queries, please email: standards@irba.co.za