Submissions

IAASB ISRE 2410 Exposure Draft Comment Letter

3 September 2026SubmissionAudit and Assurance

SAICA submission on the ISA 540 (Revised) Post-Implementation Survey

15 June 2026SubmissionSubmission

SAICA submission on the Joint IESBA and IAASB Stakeholder Survey - Strategy and Workplans for 2028-2031

15 May 2026SubmissionSubmission

Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project

August 2025Comment LetterAudit and Assurance

SAICA Submission: ISA 240 ED (Revised)

June 2024Comment LetterAudit and Assurance

SAICA submission on the IAASB Exposure Draft: Proposed ISA 570 (Revised 202X) Going Concern

24 August 2023SubmissionInternational Auditing and Assurance Standards Board

SAICA’s Comment letter on the IAASB’S on Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)

2 May 2023SubmissionAudit and Assurance

SAICA comment letter on the IAASB’S Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs

24 April 2023SubmissionAudit and Assurance

SAICA Comment Letter IAASB narrow scope amendment

12 September 2022SubmissionAudit and Assurance

SAICA comment letter on proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ED-ISA for LCE).

4 February 2022Advocacy submissionAdvocacy -Submissions

SAICA Response to IAASB Work Plan Survey 2022-2023

5 August 2021Advocacy submissionTechnical Submissions

SAICA comment letter on the IAASB’S Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA comment letter on the IAASB’S Proposed ISA 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the work of component auditors)

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB’s Proposed Guidance Paper on Extended External Reporting (EER)

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA’S Comment Letter on the IAASB’s Exposure Draft, Proposed Conforming Amendments to the IAASB International Standards

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB Discussion Paper on Audit of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Quality Management Covering Explanatory Memorandum

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Quality Management Covering Explanatory Memorandum – Responses from the survey

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management (ISQM) 1

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed ISQM 1 – Responses from the survey

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed ISA 220 (Revised) - Quality Management for an Audit of Financial Statements

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed ISA 220 (Revised) - Responses from the survey

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management 2 - Engagement Quality Reviews

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA submission to the IAASB’s Exposure Draft: Proposed International Standard on Quality Management 2 - Responses from the survey

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA comment letter as SAICA submission on the IAASB’s Quality Management EM, ISQM1, ISQM2 and ISA 220 ( Revised)

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA comment letter on the IAASB Consultation Paper on Extended External Reporting (EER) Assurance

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB’s exposure draft: proposed international Standard on related services 4400 (revised) agreed-upon procedures Engagements

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the Proposed ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

The SAICA’s response – Envisioning the Future – Survey on the IAASB’s Future Strategy

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter in the Proposed ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB’S Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB’S Discussion Paper: Supporting Credibility and Trust in Emerging Forms of External Reporting

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA Comment Letter on the IAASB’s Request for Input: Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics

Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance

SAICA comment letter on the IAASB Proposed Strategy for 2020-2023 and Work Plan for 2020-2021

2020Technical Submissions: International Auditing and Assurance Standards BoardAudit and Assurance