Technical resources

IRBA – Enhanced Auditor Reporting Rule

September 2023GuidanceAudit and Assurance

SAAPS 3 (Revised March 2024) - Illustrative Reports

March 2024GuidanceAudit and Assurance

Reporting going concern matters in the auditor’s report

1 August 2022PublicationReporting

The New Auditor's Report - Questions and Answers

30 November 2016PublicationReporting

Auditor Reporting on Going Concern

30 January 2015PublicationReporting

Auditor Reporting - Illustrative Key Audit Matters

22 April 2015PublicationReporting

Determining and communicating - Key Audit Matters

6 July 2016PublicationReporting

Auditor Reporting - Key Audit Matters

30 January 2015PublicationReporting

Auditor Reporting - Fact Sheet

15 January 2015Fact SheetReporting

Slide Presentation in Support of the IAASB’s New and Revised Auditor Reporting Standards

4 March 2015PublicationReporting

At a Glance

1 January 2015ReportingReporting

Post implementation review in South Africa

October 2019ArticleReporting

Auditor Reporting in the Current Evolving Environment due to COVID-19

22 May 2020ReportingReporting

SAICA Frequently Asked Questions (FAQs) on the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE)

3 May 2024StandardsAudi and Assurance

ISA for Less Complex Entities

6 December 2023StandardsLess Complex Entities (LCEs)

IAASB LCE conference yields key takeaways

24 May 2022PublicationLess Complex Entities (LCEs)

ED-ISA for LCE-The five whys

March 2022ArticleLess Complex Entities (LCEs)

Recording: What Could the Proposed LCE Standard Mean to Firms and Practitioners?

17 November 2021RecordingLess Complex Entities

Recording: Who Can Use the Proposed Standard and Will It Be Used?

20 October 2021RecordingLess Complex Entities

Recording: What Makes the IAASB's Draft Less Complex Entities Standard So Important?

28 September 2021RecordingLess Complex Entities

Webinar recording: Proposed international standard on auditing of financial statements of less complex entities

8 November 2021RecordingLess Complex Entities

Exposure Draft: Proposed international standard on auditing of financial statements of less complex entities

23 July 2021PublicationLCEs

ISA 600 (Revised) Special Considerations: Audit of Group financial statements (including the work of component auditors) Training – Marketing Video

25 October 2023VideoGroup Audit

Manage your practice: International standards on Auditing 600(Revised); Changes in ISA(600) Revised

6 February 2023ArticleGroup Audits

Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600

15 December 2022ArticleGroup Audits

A new approach for group audits

5 August 2022ArticleGroup Audits

SAICA TechTalk: The implementation of ISA 600 (Revised) Special considerations: Audit of Group financial statements (Including the work of Component auditors)

27 October 2022Teck Talk : PresentationGroup Audits

Download PPTX

ISA 600: what’s new in group audits?

31 October 2022ArticleGroup Audits

Audit of group financial statements : Fact Sheet

4 April 2022ArticleGroup Audits

Auditor Ethics and Fraud Resources

ResourcesEthics & Fraud

The Auditor’s Responsibilities Relating To Fraud In An Audit Of Financial Statements

July 2025Technical ResourceAudit and Assurance

The tool helps auditors implement the International Auditing and Assurance Standards Board’s International Standard on Auditing (ISA) 315 (Revised 2019)

15 December 2022ArticleAudit and Assurance

ISA 315 (Revised 2019) First-time implementation guide

27 July 2022PublicationISA 315 (Revised 2019)

The scalability of ISA 315 (Revised 2019)

March 2022ArticleISA 315 (Revised 2019)

NBA Practice Note: Soft controls relating to an audit of financial statements

8 February 2022ArticleAudit and Assurance

Breaking down the spectrum of inherent risk one barrier at a time

January 2022ArticleISA 315 (Revised 2019)

SAICA & IAASB ISA 315 (Revised 2019) Webcast

10 September 2021RecordingISA 315 (Revised 2019)

Implementation Tool for Identifying and Assessing the Risks of Material Misstatement

June 2021PublicationISA 315 (Revised 2019)

Changes to ISA 315

August 2021ArticleISA 315 (Revised 2019)

Webcast on the far-reaching implications of ISA 315 (Revised 2019)

WebinarISA 315 (Revised 2019)

The IAASB Finalises ISA 315 (Revised 2019)

4 February 2021ArticleISA 315 (Revised 2019)

An overview of the ISA 315 (Revised 2019) revised requirements

8 May 2020ArticleISA 315 (Revised 2019)

An introduction to ISA 315 (Revised 2019)

3 March 2020ArticleISA 315 (Revised 2019)

Non-Authoritative Support Material: Using Automated Tools and Techniques

18 November 2020Publication

ISA 315 (Revised 2019)

19 December 2019PublicationISA 315

Standard

ASA – ISA 220(Revised) – Quality Management for an audit

February 2023ArticleAudit and Assurance

ASA – ISQM 2 – Engagement Quality Reviews

December 2022/ January 2023ArticleAudit and Assurance

Illustrative Risk Matrix and Proforma Toolkit

November 2022ToolkitThe Quality Management Standards

ISQM Post Implementation Masterclass Series

2024Video SeriesAudit and Assurance

IRBA’s Four Rules Arising from the International Standards on Quality Management

November 2023GuidanceAudit and Assurance

ASA – ISQM 1 – Monitoring and Remediation

November 2022ArticleAudit and Assurance

ASA – ISQM 1 – Information and Communication

October 2022ArticleAudit and Assurance

ASA – ISQM 1 – What is the implementation status for SMP’s

October 2022ArticleAudit and Assurance

ASA – ISQM 1 – An essential pillar for sustainability

September 2022ArticleAudit and Assurance

ASA – ISQM 1 – Are you ready for change

September 2022ArticleAudit and Assurance

ICAEW Quality Management Resources

2022VariousQuality Management Resources

ASA – ISQM 1 – Acceptance and continuance

August 2022ArticleAudit and Assurance

ASA – ISQM 1 – Engagement Performance

August 2022ArticleAudit and Assurance

ASA – ISQM 1 – The firms risk assessment process

July 2022ArticleAudit and Assurance

ASA – ISQM 1 – Governance and Leadership: Relevant Ethical Requirements

July 2022ArticleAudit and Assurance

Are you ready for the IAASB’s new quality management standards?

21 June 2022RecordingThe Quality Management Standards

ISQM 1: use of resources obtained from service providers

June 2022GuideThe Quality Management Standards

ISA 220 (Revised): Definition of an engagement team fact sheet

2 May 2022PublicationThe Quality Management Standards

Preparedness Assessment Questionnaire

May 2022PublicationThe Quality Management Standards

ISQM implementation tool for practitioners that perform related services engagements

March 2022PublicationThe Quality Management Standards

SAICA TechTalk: The Quality Management Standards

11 November 2021SlidesThe Quality Management Standards

IRBA Suite of Quality Management Standards

2022VariousAudit and Assurance

IAASB Quality Management Webinar Series

2022WebinarAudit and Assurance

IRBA Adoption

12 March 2021CommuniqueThe Quality Management Standards

Continue drive toward better audits

5 February 2021ArticleThe Quality Management Standards

Support Plan

1 April 2021PublicationThe Quality Management Standards

Successful adoption and implementation

16 February 2021VideoThe Quality Management Standards

Getting started

11 March 2021ArticleThe Quality Management Standards

Audit quality – how to raise the bar

27 April 2021EssayThe Quality Management Standards

Quality Management in Audit Firms

20 May 2021SlidesThe Quality Management Standards

Proactive Quality Management Will Underpin the Next Era of Audit Transformation

23 September 2020ArticleThe Quality Management Standards

Initial Implementation Efforts

30 April 2021VideoThe Quality Management Standards

Scalability for Small- and Medium-Sized Practices

28 March 2019VideoThe Quality Management Standards

ISA 220 (Revised)

17 December 2020PublicationsThe Quality Management Standards

Introductory video

18 November 2020VideoThe Quality Management Standards

Webinars

13 July 2021WebinarThe Quality Management Standards

ISQM 2

17 December 2020Publication

ISQM 1

17 December 2020PublicationThe Quality Management Standards

SAICA FAQs on the application of the ISAs on matters arising from monitoring findings and other in-practice challenges

13 December 2024FAQ guidanceAudit and Assurance

SAICA FAQs on the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (the ISA for LCE)

3 May 2024FAQsAudit and Assurance

SAICA FAQs on Application of International Standard on Related Services (ISRS) 4400 (Revised) Agreed-Upon Procedures Engagements

September 2022CommunicationAudit and Assurance

SAICA FAQs on Assurance Engagements on Legal Practitioners' Trust Accounts

FAQAudit

SAICA FAQs on the impact of COVID-19 on audit considerations

FAQAudit

CC 03/2017 Engagement Letter template for Independent Review Engagements

October 2017CircularCirculars

CC 02/2016 Illustrative report relating to a certificate prepared by a company for conveyancing purposes

February 2016CircularCirculars

CC 03/2016 Illustrative Reportable Irregularity Letters for Independent Reviews

March 2016Circular

Materiality Guidelines for Banking Regulatory Assurance Engagements

23 August 2024GuideCorporate Reporting

JSE Listings Requirements: Section 3.84 (k) - The auditor’s perspective

December 2020Guidesguides

Changes made to the IFAC Guide to Using ISAs in the Audits of Small-and Medium-Sized Entities – Fourth Edition

June 2019GuideTechnical resources

Engagement letter for Non-Assurance Services (excluding Tax Services)

October 2017GuideTechnical resources

Guide on Considering the International Standards to be used for Audits, Reviews, Other Assurance, and Related Services Engagements

July 2017GuideAudit

Guide on the Factual Findings Report of the Chartered Accountant / Professional Accountant to the Applicant on Application for a Business Visa / Permanent Residence Permit in terms of the Immigration Act and Immigration Regulations

August 2021GuideTechnical resources

SAICA Independent Review Programme

Training programmeIndependent Reviews

Application for Refund of bank charges and audit fees form

May 2025FormAudit and Assurance

The property practitioners’ landscape

December 2023ArticleAudit and Assurance

SAICA Information session on Legal Practitioner’s Trust Accounts Engagements

2 February 2023RecordingAssurance

SAICA webcast on the audit of property practitioners

11 July 2022RecordingAudit of Property Practitioners

Guideline on audit, accounting records and trust accounting requirements for business property practitioners

May 2022GuidelineAudit of Property Practitioners

2022 Audit reports on trust accounts

27 June 2022Transitional provisionsAudit of Property Practitioners

Professional judgement guidance for auditors

23 June 2022GuidanceProfessional Judgement

Guideline on audit, accounting records and trust accounting requirements for business property practitioners

May 2022GuideAudit of Property Practitioners

CIPC Practice Note 3 of 2022

13 May 2022Practice NoteIndependent Reviews

ISA 540 (Revised) Implementation Tool

5 April 2022PublicationAuditing Accounting Estimates

Application for refund of bank charges and audit fees

25 May 2022Application formAudit and Assurance

Paying section 86(2) and (3) trust interest due to the LPFF into the incorrect bank accounts

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of unclaimed and unknown trust monies in accordance with Section 87(4) of the LPA

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of trust interest accrued on trust accounts held in terms of Section 86 of the LPA to the LPFF

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

List of banks that have entered into banking arrangements with the LPFF in terms of section 63(1)(g) of the Legal Practice Act (LPA)

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

IFAC's Vision for High-Quality Sustainability Assurance

VariousSustainability and other Extended External Reporting

Final Property Practitioners Regulations 2022

14 January 2022PublicationAudit of Property Practitioners

A profession in transition – a changing landscape

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Assurance Engagement on Attorneys’ Trust Account

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

IRBA Revised Guide for Registered Auditors: Engagements on Attorneys Trust Accounts

March 2017Guide

Understanding Road Accident Fund Claims

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Payment of manual trust interest

February 2021CommunicationAudit of Legal Practitioners’ Trust Accounts

Explanation of changes in trust accounts in terms of Section 63(1)(g)

CommunicationAudit of Legal Practitioners’ Trust Accounts

Understanding Contingency Fee Agreements

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Communication on the Sweeping of the 5% of interest earned on Section 86(4) trust investments in terms of Section 86(5) of the Legal Practice Act

Feb 2019CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Communication Transitional arrangement LPA and LPC Rules

CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Analysis of the Changes to the Legal Profession relevant to Accountants and Auditors

July 2019AnalysisAudit of Legal Practitioners’ Trust Accounts

Update on the Legal Practice Act – The Current State Of Affairs

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Conveyancing Practice

March 2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Audit Requirements relating to the Business Accounts of Legal Practitioners now clarified

ArticleAudit of Legal Practitioners’ Trust Accounts

Fees Charged for Legal Services

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

List of Recoverable and non-recoverable bank charges (current list that was issued during 2009)

30 April 2009CommunicationAudit of Legal Practitioners’ Trust Accounts

Engagements on Legal Practitioners' Trust Accounts

Resource Date 17 April 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Impact of the withdrawal of the CIPC non-binding opinion on sections 90 and 92 of the Companies Act

19 May 2020Media statementAudit of Legal Practitioners’ Trust Accounts

SAICA Frequently Asked Questions: Assurance Engagements on Legal Practitioners’ Trust Accounts

FAQAudit of Legal Practitioners’ Trust Accounts

LPC Advisory: Retention period for documents and place of retention

8 June 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Legal Practitioners to Pay an Administrative Fee for the Late Submission of Auditor’s Reports

28 September 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Final Rules as per Legal Practice Act 28 of 2014

20 July 2018PublicationAudit of Legal Practitioners’ Trust Accounts

Legal Practice Act, No.28 of 2014

22 September 2014PublicationAudit of Legal Practitioners’ Trust Accounts

FAQs for auditors of estate agents

March 2015FAQAudit of Property Practitioners

Audit compliance notifications issued by the EAAB

NotificationsAudit of Property Practitioners

SAICA Estate Agents Information Session 2018 Questions & Responses

12 April 2018Questions & ResponsesAudit of Property Practitioners

2016 & 2018 SAICA Estate Agents Audit Information Session Recordings

Information SessionAudit of Property Practitioners

EAAB Guide

GuideAudit of Property Practitioners

Draft Property Practitioners Regulations 2020

6 March 2020PublicationAudit of Property Practitioners

Property Practitioners Act No. 22 of 2019

19 September 2019PublicationAudit of Property Practitioners

IFAC Guide to Compilation Engagements

24 September 2015Publication

IFAC SMP Committee - Guide to Review Engagements (December 2013)

1 December 2013GuideIndependent Reviews

CIPC Practice Guidelines on Independent Review Process

GuideIndependent Reviews

ISRE 2400 (Revised) - Engagements to Review Financial Statements

27 September 2012Review

FAQ - Risk of overreliance on technology

18 March 2021Publicationtechnology

Audit documentation when using ATT

April 2020Publicationtechnology

FAQ using ATT in performing audit procedures

28 September 2020Publicationtechnology

Non-authoritative support material: using ATT on audit planning

7 December 2021PublicationAutomated Tools and Techniques (ATT)

Agreed-upon procedures engagements - Practitioner alert

August 2020PublicationAgreed-Upon Procedures

The agreed-upon procedures report - Key focus areas

14 October 2021SlidesAgreed-Upon Procedures

Agreed-Upon Procedures Engagements - A growth and value opportunity

2020PublicationAgreed-Upon Procedures

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

26 June 2020Auditing Accounting Estimates

ISA 540 (Revised) Key Concepts and Changes

Auditing Accounting Estimates

Preparing for Changes to ISA 540 on Auditing Accounting Estimates

Auditing Accounting Estimates

ISA 540 (Revised) Implementation Support: Audit Client Briefing

Auditing Accounting Estimates

IAASB ISA 540 (Revised) Implementation Support

Auditing Accounting Estimates

ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates

29 May 2020Auditing Accounting Estimates

The IAASB issues New Illustrative Examples for ISA 540 (Revised) Implementation: Expected Credit Losses

31 August 2020Accounting Estimates

Implementation Tool for Auditing Accounting Estimates and Related Disclosures

September 2021PublicationAuditing Accounting Estimates

ISRS 4400 (Revised) Agreed-Upon Procedures Engagements (Final Pronouncement; Basis for Conclusions and Fact Sheet)

3 April 2020PublicationOther Assurance and Related Services

Recording of the SAICA webinar on ISRS 4400 (Revised)

22 September 2020RecordingOther Assurance and Related Services

Recording of Launch Event of the IAASB's Non-Authoritative Guidance on Applying ISAE 3000 (Revised)

6 July 2021RecordingOther Assurance and Related Services/ Extended External Reporting

Non-Authoritative Guidance on applying ISAE 3000 (Revised) to Sustainability and other Extended External Reporting Assurance Engagements

6 April 2021PublicationOther Assurance and Related Services/ Extended External Reporting

Audit of Accounting Estimates: ISA 540 (Revised): Technical Overview

13 September 2019Auditing Accounting EstimatesInformation session

2019 Auditing of Accounting estimates seminar

September 2019Auditing Accounting EstimatesInformation session

Property Practitioners Act 22 of 2019 An overview

2019Other Assurance and related servicesAccountancy SA

IRBA’s Technical Guidance for Registered Auditors

ResourceIRBA

Agreed-Upon Procedures Engagement Performed In Respect Of An Application By A Legal Practitioner Firm For A Refund Of Bank Charges And Audit Fees

2 November 2023Regulatory ReportRegulatory Reports

Agreed-Upon Procedures Report With Regard To The Controls Identified By The Chief Representative Officer Of The Representative Office In Accordance With Directive 2 of 2022

10 August 2022Regulatory ReportRegulatory Reports

IRBA Public Inspections Reports

April 2025Inspections reportAudit and Assurance

IFIAR Survey of Inspection Findings - 2024

March 2025Survey ReportAudit and Assurance

IFIAR Survey of Inspection Findings - 2023

March 2024Survey ReportAudit and Assurance

Public Inspections Report - 2023

February 2024ReportAudit and Assurance

IRBA Quality indicators

November 2023Survey reportAudit and Assurance

IFIAR Survey of Inspection Findings - 2022

15 March 2023Survey ReportAudit and Assurance

IRBA Inspections Findings: AGC activities in 2021 (TechTalk December 2021)

December 2021WebinarAudit and Assurance

IRBA Inspections Findings: Cash Flow Statements (TechTalk August 2021)

August 2021WebinarAudit and Assurance

Webinar: Public Inspections Report - 2022

4 April 2023RecordingSupporting Audit Quality

Public Inspections Report - 2022

March 2023ReportSupporting Audit Quality

AQI Survey report - 2022

December 2022Survey reportSupporting Audit Quality

IFIAR Survey of Inspection Findings - 2021

25 March 2022PublicationSupporting Audit Quality

AQI Survey report - 2021

March 2022PublicationSupporting Audit Quality

Engagement Quality (EQ) Review considerations in group audit engagements

December 2021/January 2022ArticleSupporting Audit Quality

Review of the financial statements by an EQC reviewer -scope and purpose

December 2021/January 2022ArticleSupporting Audit Quality

Common errors in the auditor’s report

December 2021/January 2022ArticleSupporting Audit Quality

Public Inspections Report - 2021

2022Report

Frequently Asked Questions

GuideSupporting Audit Quality

Rule on Mandatory Audit Firm Rotation

2 June 2017GuideSupporting Audit Quality

IFIAR Survey of Inspection Findings - 2020

15 March 2021GuideSupporting Audit Quality

IFIAR Survey of Inspection Findings - 2019

17 February 2020GuideSupporting Audit Quality

AQI Survey report - 2020

1 February 2021GuideSupporting Audit Quality

AQI Survey report - 2019

1 December 2019GuideSupporting Audit Quality

Public Inspections Report - 2020

2021ReportSupporting Audit Quality

Public Inspections Report - 2019

2020ReportSupporting Audit Quality

2018 IRBA Public Inspections Report - Information session

20 February 2019Supporting Audit QualityInformation session

SAICA Information Session: How a lack of documented evidence can trip you up

21 June 2018Supporting Audit QualityInformation session

IRBA Root Cause Analysis of Inspection Findings: Information Session - video recording and presentations

27 June 2017Quality ManagementInformation session

SAICA Recording (29 January 2016): The IRBA’s Public Inspections Report 2014/2015 – Willie Botha, SAICA Senior Executive Assurance & Practice interviews Bernard Agulhas, IRBA CEO and Imre Nagy, IRBA

29 January 2016Supporting Audit QualityInformation session

IRBA Inspections Article - Clients’ Use of Service organisations

March 2026ArticleAudit and Assurance