SAICA Communication – Auditor Opinions, in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, 2016
The SAICA communication on opinions required of the auditor, in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, was originally issued in 2016, and subsequently revised in September 2022.
This document was further updated in August 2024 based on the guidance issued by the IAASB regarding the IFRS trademark and the correct use of terminology in audit reports when referring to the IFRS Accounting Standards.
The updated SAICA communication is available on: