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IRBA - Enhanced Auditor Reporting
IRBA – Enhanced Auditor Reporting Rule
Overview
The EAR Rule applies to the audit of financial statements of public interest entities as defined in the IRBA Code of Professional Conduct for Registered Auditors. The EAR Rule is effective for audits of financial statements for periods ending on or after 15 December 2024.
| Author | IRBA |
|---|---|
| Division | Audit and Assurance |
| Keywords | Enhanced Auditor Reporting EAR Rule |
| Categories | Audit and Assurance |
| Date | September 2023 |
| URL |