Publication of SAAPS 3 (Revised March 2024)

On 6 March 2024, the IRBA Committee for Auditing Standards approved the SAAPS 3 (Revised March 2024), Illustrative Reports for publication.

The main reason for revising SAAPS 3 (Revised March 2024) was to incorporate the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial

Statements of PIEs (EAR Rule) into the illustrative reports. The EAR Rule is available on:

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

SAAPS 3 (Revised March 2024) is available on:

https://www.irba.co.za/upload/SAAPS%203%20(Revised%20March%202024)%20Final%20Pronouncement(1).pdf