IRBA Issues Feedback Statement on the Post-implementation Review of Its SAAEPS 1
Leaf Quality Systems2025-05-29T15:46:49+02:00LATEST UPDATE IRBA Issues Feedback Statement on the Post-implementation Review of Its SAAEPS 1 Subsequent to the post-implementation review (PIR) announced in August 2023, the Independent Regulatory Board for Auditors (IRBA) has issued a Feedback Statement on South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria. This review, conducted in 2024, was aimed at gathering valuable insights for the benefit of the ongoing evolution of sustainability assurance discussions, and is available on the IRBA website, on: https://www.irba.co.za/guidance-for-ras/technical-guidance-for-ras/other-assurance/assurance-on-sustainability-reports SAAEPS 1, issued in August [...]