IRBA Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Public Interest Entities

The Independent Regulatory Board for Auditors (IRBA) Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (EAR Rule), was published on 15 September 2023 and is available on:

https://www.irba.co.za/guidance-for-ras/general-guidance/enhanced-auditor-reporting-ear

Complementary to this publication, Staff Audit Practice Alert 9, Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities was published, and is available in PDF format on the IRBA website:

https://www.irba.co.za/guidance-for-ras/technical-guidance-for-ras/staff-practice-alerts

This publication has been prepared with the assistance of the IRBA’s Committee for Auditing Standards (CFAS) and is for use by registered auditors.

The alert contains guidance on how auditors may apply the EAR Rule in their independent auditor’s report on the audit of financial statements of public interest entities.

Email standards@irba.co.za for any further queries.