IRBA Board Adopts Narrow-scope Amendments to ISA 700 (Revised) and ISA 260 (Revised)

In January 2024, the IRBA Board approved the IAASB narrow-scope amendments to ISA 700 (Revised) and ISA 260 (Revised) for adoption, issue and prescription by registered auditors in South Africa. These amendments are available on:

https://www.irba.co.za/handbooks-of-international-standards/2022-handbook-of-international-standards

The narrow-scope amendments are effective for audits of financial statements for periods beginning on or after 15 December 2024. For queries, contact the Standards Department by emailing standards@irba.co.za