LATEST UPDATE

Revised Due Process Policy and Status and Authority of Auditing Pronouncements (Revised November 2024)SAICA Ethics Case Studies Released

The Independent Regulatory Board for Auditors’ (IRBA) Board has approved:

• The Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, other Assurance and Related Services Pronouncements (Revised November 2024) (Revised Due Process Policy)
• The Status and Authority of Quality Management, Auditing, Review, other Assurance and Related Services Pronouncements (Revised November 2024) (Revised Status and Authority of Auditing Pronouncements).

The Revised Due Process Policy is aimed at serving the public interest by facilitating an understanding of the objectives and operating procedures of the Committee for Auditing Standards in the development, adoption and issue of high-quality standards on quality management, auditing, review, other assurance and related services pronouncements, which are relevant and internationally comparable.

The Revised Status and Authority of Auditing Pronouncements facilitates an understanding of the status and authority of the auditing pronouncements developed, adopted, issued and prescribed by the IRBA.

To download both documents, visit the IRBA website on: https://www.irba.co.za/guidance-to-ras/technical-guidance-for-auditors/auditing-standards-and-guides/status-of-pronouncements,-due-process-policy-and-adoption-of-the-standards

For further queries, please email: standards@irba.co.za