Exposure Draft: Proposed SAAPS 3 (Revised), Illustrative Reports

The IRBA CFAS approved, for issue, the Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised), Illustrative Reports (proposed SAAPS 3 [Revised]) in August 2023, for public comment by 30 November 2023. It is available on:

Click to access Proposed%20SAAPS%203%20ED%20Sep%202023.pdf

The expectation is for the CFAS to approve and issue the final SAAPS in March 2024.

Comments, in Word format, or queries should be emailed to standards@irba.co.za by 30 November 2023.

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