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IRBA EAR Rule to enhance the transparency of auditors’ reports on annual financial statements of public interest entities
The Independent Regulatory Board for Auditors (IRBA) has prescribed the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (EAR Rule). The EAR Rule applies to audits of annual financial statements of public interest entities, as defined in the IRBA Code of Professional Conduct for Registered Auditors and is effective for periods ending on or after 15 December 2024. Early adoption is permitted. The EAR Rule prescribes information that should be included in the auditor’s report in addition to the requirements of the International Standards on Auditing.
Accounting for Sustainability celebrates its 15th anniversary by sharing insights on how the profession can positively transform the future
SAICA, as a member of the Accounting 4 Sustainability Accounting Bodies Network (ABN), has made a great deal of progress in the knowledge and skills needed to implement sustainable finance practices. But as the world changes due to macro sustainability trends such as climate change, biodiversity loss and inequality, more is needed. Our profession needs to adapt in order to be at the forefront of these changes, and as your professional body, we will support you on this journey.
SAICA appoints Patricia Stock CA(SA) as first female CEO
Johannesburg, Monday, 28 August 2023 - The South African Institute of Chartered Accountants (SAICA) is thrilled to welcome its first female Chief Executive Officer, Patricia Stock CA(SA), effective 1 December 2023.