IRBA Undertakes a Post-implementation Review of its SAAEPS 1

The Independent Regulatory Board for Auditors is embarking on a post-implementation review (PIR) in the last quarter of 2023. This review is aimed at, among others, informing and directing the constantly evolving discussions on sustainability assurance.

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

The IRBA Secretariat, which will be coordinating the planned PIR, will send out requests for information to firm leadership and other interested stakeholders. In addition, face-to-face discussions with representatives from various organisations will be scheduled. The Secretariat would also like to hear from users who wish to participate in this review.

SAAEPS 1 is available in both PDF and Word formats and may be downloaded from the IRBA website, available on:

For any further queries, please contact the IRBA Standards Department by emailing