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Agreed-Upon Procedures Engagements Webinar

2026-02-12T12:25:39+02:00

Practical Application of ISRS 4400 (Revised) What You Will Learn Core principles underlying ISRS 4400 (Revised) Key requirements for planning and performing AUP engagements Drafting and agreeing on a clear and effective engagement letter How to report findings with precision and clarity Practical application through common AUP scenarios Typical findings and challenges encountered in practice   Content and outline: In today's complex and fast-paced business environment, stakeholders increasingly require specific, factual information to make critical decisions without the need for a full audit or review. This is where Agreed Upon Procedures (AUP) engagements come in. [...]

Agreed-Upon Procedures Engagements Webinar2026-02-12T12:25:39+02:00

SAICA Communication – Auditor Opinions in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, 2016

2026-01-29T15:18:05+02:00

LATEST UPDATE SAICA Communication – Auditor Opinions in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, 2016 In December 2025, SAICA updated its guidance document for sectional title audits. A new clarifying sentence was added to the illustrative report explaining that an auditor’s inability to accept an assurance engagement was not caused by any actions or inactions of the trustees in managing the body corporate’s financial affairs. Readers may refer to P. 18 for the exact wording. The updated guidance document is available on: www.saica.org.za/resources/89141 more [...]

SAICA Communication – Auditor Opinions in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, 20162026-01-29T15:18:05+02:00

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts

2026-01-29T15:11:57+02:00

LATEST UPDATE IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts The International Auditing and Assurance Standards Board (IAASB) has published narrow-scope amendments to its standards arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert project. These narrow-scope amendments are available on: https://www.iaasb.org/publications/narrow-scope-amendments-iaasb-standards-arising-iesba-s-using-work-external-expert-project They respond to the IESBA’s recently approved revisions to its International Code of Ethics for Professional Accountants (including International Independence Standards), which introduced, among others, explicit ethical requirements for using the work of external experts in audit, assurance, and non-assurance engagements. The IAASB’s updates [...]

IAASB Issues Narrow-Scope Amendments Related to IESBA’s Using the Work of Experts2026-01-29T15:11:57+02:00

IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation

2025-12-09T13:20:03+02:00

LATEST UPDATE IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation The International Auditing and Assurance Standards Board (IAASB) has published a new set of illustrative practitioners’ assurance reports, available on: https://www.iaasb.org/publications/sustainability-assurance-illustrative-reports These illustrative reports aim to further support the implementation of International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. While ISSA 5000 includes four illustrative reports that reflect the baseline requirements of the standard, this new publication provides more specific examples to help practitioners apply the standard across a range of engagements. Together, these illustrative reports demonstrate how [...]

IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation2025-12-09T13:20:03+02:00

New ISSA 5000 Webinar Series for Sustainability Assurance Engagements

2025-08-28T17:46:08+02:00

LATEST UPDATE New ISSA 5000 Webinar Series for Sustainability Assurance Engagements The International Auditing and Assurance Standards Board is hosting a three-part global webinar series designed to assist sustainability assurance practitioners, firms, jurisdictional standard setters, and professional organisations as they adopt, implement, or apply International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000), available on: www.iaasb.org/focus-areas/understanding-international-standard-sustainability-assurance This series, ISSA 5000 in Focus, is available on: www.iaasb.org/events/issa-5000-focus-webinar-series-sustainability-assurance-engagements Each webinar includes an explanation of ISSA 5000 requirements with practical implementation insights, real-world examples, and solutions to common challenges. Webinar #1: Foundational [...]

New ISSA 5000 Webinar Series for Sustainability Assurance Engagements2025-08-28T17:46:08+02:00

IFRS Foundation News Alert: IASB Issues Amendments to IFRS 19 to Complete Catch-up Work

2025-08-28T16:25:13+02:00

LATEST UPDATE IFRS Foundation News Alert: IASB Issues Amendments to IFRS 19 to Complete Catch-up Work The International Accounting Standards Board (IASB) has issued amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures. IFRS 19, issued in May 2024, allows eligible subsidiaries to apply IFRS Accounting Standards with reduced disclosures. It includes reduced disclosure requirements for other standards or amendments issued up to February 2021. The newly issued amendments to IFRS 19 help eligible subsidiaries by reducing disclosure requirements for standards and amendments issued between February 2021 and May 2024. With these amendments, IFRS 19 reflects [...]

IFRS Foundation News Alert: IASB Issues Amendments to IFRS 19 to Complete Catch-up Work2025-08-28T16:25:13+02:00

IAASB Publishes New Resources to Support ISSA 5000 Adoption and Implementation

2025-08-28T15:57:09+02:00

LATEST UPDATE IAASB Publishes New Resources to Support ISSA 5000 Adoption and Implementation The IAASB has released two new resources to further support jurisdictions and stakeholders in adopting and implementing the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. Extracts from ISSA 5000 for Limited and Reasonable Assurance Engagements These extracts are designed to help regulators, standard setters, and other stakeholders to more easily identify the requirements and application material most relevant to their jurisdictional decisions. Frequently Asked Questions (FAQ) Document on ISAE 3000 (Revised) and ISAE 3410 The IAASB [...]

IAASB Publishes New Resources to Support ISSA 5000 Adoption and Implementation2025-08-28T15:57:09+02:00

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