Updates to IRBA Pronouncements Arising from Narrow-Scope Amendments to IAS 1 – SAAPS 3 and other Illustrative Reports
The IRBA previously published a communiqué on guidance issued by the IAASB on narrow-scope amendments to IAS 1, Presentation of Financial Statements, effective for annual reporting periods beginning on or after 1 January 2023.
Three IRBA pronouncements containing illustrative auditor’s reports have been updated, including SAAPS 3, and are effective for audits and reviews of financial statements ending on or after 31 December 2023. They are available on the following links:
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