IRBA Undertakes a Post-implementation Review of its SAAEPS 1

In the last quarter of 2023, the IRBA is embarking on a post-implementation review to inform and direct the discussions on sustainability assurance.

In August 2018, the IRBA’s Committee for Auditing Standards approved and issued SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria (SAAEPS 1).

SAAEPS 1 is available on PDF and Word on the IRBA website:

https://www.irba.co.za/guidance-for-ras/technical-guidance-for-ras/other-assurance/assurance-on-sustainability-reports

For any queries, email standards@irba.co.za

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