Exposure Draft Approved

The IRBA CFAS has approved, for issue, the Exposure Draft: Proposed Guide for Registered Auditors (Revised), Joint Audit Engagements (proposed Guide (Revised)), available on:

https://www.irba.co.za/upload/Proposed%20Guide_Joint%20Audit%20Engagements%20(Revised%20XX%2020XX)(2).pdf

The Exposure Draft (ED), which was approved in November 2023 for a 90-day period, provides guidance on the application of International Standards on Auditing and IRBA pronouncements when registered auditors or firms perform a joint audit engagement.

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