LATEST UPDATE
Revised Illustrative Banks Act Regulatory Auditor’s Reports
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards (CFAS) has approved the issue of the following revised illustrative Banks Act regulatory auditor’s reports (revised illustrative regulatory reports) for use by registered auditors for banks with periods ending on or after 15 June 2025:
- South African and Consolidated Operations – revised illustrative regulatory reports A-I
- Foreign Operations (BA 610 returns) – revised illustrative regulatory reports A-H.
In terms of Regulation 46(6) of the Banks Act (Act No 94 of 1990), the revised illustrative regulatory reports have been rendered in accordance with the wording and practices that the Prudential Authority, the South African Institute of Chartered Accountants and the IRBA agree to from time to time.
The revised illustrative regulatory reports are available in both PDF and Word formats and may be downloaded from the IRBA website, on:
Should you have any queries, please contact the Standards Department on standards@irba.co.za
