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:


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.

Recent Articles

Newsletter May2024

Property Practitioners: Payment Processing Agents Many property practitioners make use of payment processing agents. Payment processing agents meet the definition of a service organisation, and should be evaluated by the [...]