QM Standards Implementation Guides and Other Related Material
Since the previous IRBA communication issued on 2 July 2021, QM implementation materials have been published for SAICA, IAASB and IFAC, available on the IRBA’s dedicated QM webpage:
The SAICA materials are:
+ SAICA TechTalk: The Quality Management Standards (held on 11 November 2021)
+ The Implementation of the Quality Management Standards by Small and Medium-sized Practices webinar (held on 26 August 2022)
+ ISQM Service Providers for Small and Medium-sized Practices webinar (held on 23 November 2022)
+ SAICA and PAFA ISQM workshops on The Implementation of the Quality Management Standards (ISQM Implementation Initiative – 2022)
Additional QM-related material may be accessed on SAICA’s QM webpage, available on:
Recent Articles
Changes in the SAICA Training Regulations
SAICA recently issued their 2026 SAICA Training Regulations, effective from 1 January 2026. Training officers must ensure that the current version of the training regulations is communicated to [...]
Audit Issues & Trends to Consider
Your Content Goes Here Failure to assess non-compliance under NOCLAR and report RIs It was found that auditors often do not assess non-compliance as required. This is a two-stage, escalating obligation: NOCLAR per [...]
Recap of 2025
As we come to the close of 2025, it’s appropriate to reflect on key articles and updates communicated throughout the year. In this article, we identify key takeaways [...]
Audit Issues & Trends to Consider
Your Content Goes Here Implementation of IFRS 19 The introduction of IFRS 19: Subsidiaries without Public Accountability: Disclosures represents a notable step towards reducing the financial reporting burden for many private companies. Its primary benefit is [...]
Audit Issues & Trends to Consider
Your Content Goes Here 1. Risk scoping Many auditors are still grappling with applying the principles of ISA 315 (Revised 2019) when performing risk assessment and audit scoping. The standard requires the auditor to [...]
Going Concern Audits: What ISA 570 Revised Means
The International Standard on Auditing (ISA) 570 (Revised 2024), Going concern, issued by the IAASB, responds to growing expectations from stakeholders for more robust auditor evaluations and reporting [...]