EAR Rule – Example Audit Reports
This page contains links to audit reports issued on public interest entities after the IRBA EAR Rule became effective.
Please note the following:
- This is not a complete list of all such audit reports.
- This page only links to information that is publicly available.
These audit reports have not gone through any SAICA review or vetting processes.
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Industry |
Company Name |
Year-end |
Links to annual financial statements |
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Agriculture |
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Crookes Brothers Limited |
31 March 2025 |
https://www.cbl.co.za/wp-content/uploads/2025/06/AFS_2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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Alternative and renewable energy |
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Renergen Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/REN/FY25REN.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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Automotive |
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Combined Motor Holdings Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/CMH/CMHIAR2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 36. |
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Daimler Truck Southern Africa Limited |
31 December 2024 |
https://dtsa.daimlertruck.com/media/bcfjpxv5/dtsa-consolidated-afs-clean-fy2024.pdf Refer to the auditor’s report on the consolidated financial statements on page 11. |
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Motus Holdings Limited |
30 June 2025 |
Copy of 202506 Consolidated Annual Financial Statements (Restored) .xlsm Refer to the auditor’s consolidated and separate financial statements on page 20. |
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Building and Construction materials |
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Brikor Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/bik/AFS25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 15. |
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Chemicals and explosives |
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AECI Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/AFE/AFSFY2024.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 24. |
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Omnia Holdings Limited |
31 March 2025 |
https://www.omnia.co.za/media/omnia-audited-consolidated-annual-financial-statements-FY2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 8. https://omnia.co.za/media/omnia-audited-annual-financial-statements-FY2025.pdf Refer to the auditor’s report on the separate financial statements on page 8. |
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Construction and civil engineering |
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Stefanutti Stocks Holdings Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ssk/AFSFY2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 12. Stefanutti-Stocks-Holdings-Limited-Annual-Financial-Statements-2025.pdf Refer to the auditor’s report on the separate financial statements on page 5. |
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Construction materials |
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PPC Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/PPC/FY2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 3. |
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Consumer goods |
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Libstar Holdings Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/lbre/FY_2024.pdf Refer to the auditor’s report on the consolidated financial statements on page 4. |
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Premier Group Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/PMRE/20250610.pdf Refer to the auditor’s report on the consolidated financial statements on page 10. Annual Financial Statements 2025.pdf Refer to the auditor’s report on the separate financial statements on page 10. |
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Education |
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ADvTECH Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/ADH/AFSYE2024.PDF Refer to the auditor’s report on the consolidated and separate financial statements on page 6. |
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Curro Holdings Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 13. |
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Stadio Holdings Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 17. |
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Energy and Chemicals |
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Sasol Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/SOL/FY25Result.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 18. |
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Financial services |
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1nvest EFT Issuer (RF) Limited |
28 February 2025 |
Refer to the auditor’s report on the financial statements on page 13. |
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Alexander Forbes Group Holdings Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/AFH/AFSJUN2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 9. |
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Bayport Securitisation (RF) Limited |
31 December 2024 |
https://www.bayport.co.za/wp-content/uploads/2025/04/Bayport-Securitisation-AFS-2024.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 7. |
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Finbond Group Limited |
28 February 2025 |
https://finbondgroup.com/docs/Finbond%20Group%20Limited%20Annual%20Report%202025.pdf?v=3 Refer to the auditor’s report on the consolidated and separate financial statements on page 95. |
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MW Asset Rentals (RF) Limited |
31 March 2025 |
https://merchantwest.co.za/wp-content/uploads/2025/07/MWAssetRentalsRFLimited_FY2025.pdf Refer to the auditor’s report on the company financial statements on page 14. |
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RCS Group |
31 December 2024 |
https://rcs.co.za/media/hh4pzcvp/rcs-group-annual-financial-statements-december-2024.pdf Refer to the auditor’s report on the consolidated financial statements on page 68. |
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Sentinel Finco (Ring Fenced) Limited |
28 February 2025 |
https://www.sentinelhomes.co.za/wp-content/uploads/2025/06/Sentinel-Finco-RF-Limited-2025-02-28.pdf Refer to the auditor’s report on the financial statements on page 9. |
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Toyota Financial Services (South Africa) Limited |
31 March 2025 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 20. |
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Vineyard Road Investments (RF) Limited |
31 December 2024 |
https://firstrand.frontify.com/share/gkstUg9y1zExGAMUZv2g/assets/391067 Refer to the auditor’s report on the financial statements on page 12. |
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Vunani Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/VUN/ye2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 67. |
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Financial services (banking) |
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Nedbank Group Limited |
31 December 2024 |
Refer to the auditors’ report on the consolidated and separate financial statements on page 14. |
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The Standard Bank Group Limited |
31 December 2024 |
Standard Bank Group Limited 2024 Refer to the auditors’ report on the consolidated and separate financial statements on page 10. |
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Financial services (development finance) |
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Industrial Development Corporation of South Africa Limited |
31 March 2025 |
Refer to the auditors’ report on the consolidated and separate financial statements on page 17. |
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Financial services (insurance) |
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Old Mutual Limited |
31 December 2024 |
Refer to the auditors’ report on the consolidated and company financial statements on page 11. |
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Sanlam Life Insurance Limited |
31 December 2024 |
Refer to the auditors’ report on the consolidated and separate financial statements on page 3. |
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Santam Limited |
31 December 2024 |
https://www.santam.co.za/media/lx3fcvg3/2024-financial-statements.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 4. |
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Financial services (stock exchange) |
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JSE Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/JSE/03032025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 20. |
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Financial Technology |
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Capital Appreciation Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ctae/FY2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 3. |
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Fishing |
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Sea Harvest Group Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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Food and beverage services |
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Famous Brands Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/fbr/FY_25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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Hospitality and gaming |
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Sun International Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/SUI/FY2024.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 4. |
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Industrial investment |
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Invicta Holdings Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/IVT/YE2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 9. Audited-Annual-Financial-Statements-31-March-2025-1.pdf Refer to the auditor’s report on the separate financial statements on page 8. |
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Industrial supplies |
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Insimbi Industrial Holdings Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ISBE/FY2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 36. |
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KAP Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/KAP/AFS25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 5. |
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Infrastructure development and construction materials |
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Raubex Group Limited |
28 February 2025 |
https://raubex.com/wp-content/uploads/2025/06/Raubex-Group-Limited-AFS-2025-Signed.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 5. |
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Infrastructure investment |
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Mahube Infrastructure Limited |
28 February 2025 |
https://mahube.africa/wp-content/uploads/2025/05/Mahube-Integrated-Annual-Report-2025.pdf Refer to the auditor’s report on the financial statements on page 77. |
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Investment management |
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Altvest Capital Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/alve/ye2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page on 155. |
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Hosken Consolidated Investments Limited |
31 March 2025 |
https://www.hci.co.za/reports/HCI_AFS_2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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IT Services and Consulting |
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Metrofile Holdings Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/mfl/mflfy25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 9. |
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Manufacturing (aluminium products) |
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Hulamin Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/HLM/Dec24.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 7. |
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Media and Entertainment |
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African Media Entertainment Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/AME/AMEIAR25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 23. |
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eMedia Holdings Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/EMNE/AFS2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 6. |
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Mining |
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Alphamin Resources Corp. |
31 December 2024 |
Refer to the auditor’s report on the consolidated financial statements on page 5. |
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BHP Group |
30 June 2025 |
https://www.bhp.com/-/media/documents/investors/annual-reports/2025/250819_bhpannualreport2025 Refer to the |
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Impala Platinum Holdings Limited |
30 June 2025 |
https://www.implats.co.za/pdf/annual-reports/annual-integrated-report/2025/AFS-2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 12. |
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Kumba Iron Ore Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 26. |
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Mantengu Mining Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/mtue/YE25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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Merafe Resources Limited |
31 December 2024 |
https://www.meraferesources.co.za/results/annuals-2024/pdf/afs.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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Northam Platinum Holdings Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/NPHE/AFS_25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 18. |
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Sibanye Stillwater Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/sswe/AFS2024.pdf Refer to the auditor’s report on the consolidated financial statements on page 57. |
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Thungela Resources Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 46. |
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Mining services |
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Afrimat Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/AFT/FY25H2.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 4. |
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Master Drilling Group Limited |
31 December 2024 |
MasterDrilling-Consolidated-AFS_2024_Signed.pdf Refer to the auditor’s report on the consolidated financial statements on page 6. https://masterdrilling.com/wp-content/uploads/2025/03/MDG-Company-AFS-2024-signed.pdf Refer to the auditor’s report on the separate financial statements on page 11. |
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Packaging and paper |
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Mpact Limited |
31 December 2024 |
https://mpact.co.za/assets/investor-relations/financial-results/2024/GROUPAFSFY2024.pdf Refer to the auditor’s report on the consolidated financial statements on page 3. https://mpact.co.za/assets/investor-relations/financial-results/2024/COMPANYAFSFY2024.pdf Refer to the auditor’s report on the separate financial statements on page 3. |
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Pharmaceuticals and Healthcare |
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Adcock Ingram Holdings Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/AIP/June2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 10. |
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Ascendis Health Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/ASC/AFS2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 4. |
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Printing and packaging |
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Novus Holdings Limited |
31 March 2025 |
https://novus.holdings/wp-content/uploads/2025/06/IAR25-Annual-Financial-Statements-v_Final.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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Real estate |
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Collins Property Group Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ccpe/ye2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 20. |
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Balwin Properties Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/BWNE/FY25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 14. |
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SA Corporate Real Estate Limited |
31 December 2024 |
https://senspdf.jse.co.za/documents/2025/jse/isse/sace/ye2024.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 14. |
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Real estate investment |
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Accelerate Property Fund Limited |
31 March 2025 |
https://www.acceleratepf.co.za/pdf/APF-AFS-MAR-2025-FINAL.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 27. |
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Afine Investments Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/ANIE/ANIAR25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 34. |
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Burstone Group Limited |
31 March 2025 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 127. |
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Delta Property Fund Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/DLT/FY2025AFS.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 19. |
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Equites Property Fund Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/EQU/2025AFS.pdf Refer to the auditor’s report on the consolidated financial statements on report on page 12. |
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Fortress Real Estate Investments Limited |
30 June 2025 |
Refer to the auditor’s report on the consolidated financial statements on report on page 8. |
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Newpark REIT Limited |
28 February 2025 |
https://www.newpark.co.za/pdf/annual_reports/FY25AFS.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 50. |
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Resilient REIT Limited |
31 December 2024 |
https://admin.resilient.co.za/pdf_files/1743690871Annual%20results%20December%202024.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 14. |
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Spear Reit Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/SEAE/SEAFY25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 64. |
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Stor-Age Property REIT Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/SSSE/Finals.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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Vukile Property Fund Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/vke/FY2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 3. |
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Retail Building materials |
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Cashbuild Limited |
29 June 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/CSB/ye2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 11. |
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Retail pharmacy |
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Dis-Chem Pharmacies Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/dcpe/FY25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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Retail |
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Acsion Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ACSE/ye25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 50. |
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Boxer Retail Limited |
2 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/BOXE/FY25AFS.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 7. |
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Lewis Group Limited |
31 March 2025 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 12. |
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Mr Price Group Limited |
29 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/MRPE/AFS2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 15. |
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Pick n Pay Stores Limited |
2 March 2025 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 8. |
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The Foschini Group Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/TFG/AFS2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 14. Refer to the auditor’s report on the separate financial statements on page 14. |
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Truworths International Limited |
29 June 2025 |
https://senspdf.jse.co.za/documents/2025/nsx/isse/tru/FY2025AFS.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 1. |
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Woolworths Holdings Limited |
29 June 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/WHLE/AFS2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 18. |
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Restaurants and Hospitality |
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Spur Corporation Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/SUR/YE2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 10. |
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Security and Protection Services |
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Trellidor Holdings Limited |
30 June 2025; |
Microsoft Word - Trellidor Holdings Consol 2025 audit report Refer to the auditor’s report on the group’s consolidated financial statements on page 12. Microsoft Word - Trellidor Holdings Separate 2025 audit report Refer to the auditor’s report on the company’s separate financial statement on page 12. |
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Services, trading and distribution |
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The Bidvest Group Limited |
30 June 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/BVT/FY2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 3. |
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Sustainable finance and agriculture investment |
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Agrarius Sustainability Engineered (RF) Limited |
31 March 2025 |
https://27four.com/annual-report-annual-financial-statements-for-the-year-ended-31-march-2025/ Refer to the auditor’s report on the financial statements on page 12. |
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Technology and data analytics |
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PBT Group Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/PBGE/YE2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 50. |
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Technology and digital transformation |
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4Sight Holdings Limited |
28 February 2025 |
https://4sight.cloud/images/media/documents/01/2706/4sight-integrated-annual-report-2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 82. |
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Telecommunications |
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Blue Label Telecoms Limited |
31 May 2025 |
https://senspdf.jse.co.za/documents/2025/JSE/ISSE/BLU/FYresults.pdf Refer to the auditor’s report on the consolidated financial statements on page 19. |
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Mobile Telephone Networks Holdings Limited |
31 December 2024 |
Refer to the auditor’s report on the consolidated and separate financial statements on page 21. |
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MTN Group Limited |
31 December 2024 |
https://www.mtn.com/wp-content/uploads/2025/03/MTN-Group-FY-24-Annual-Financial-Statements.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 13. |
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Telkom SA SOC Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/TKG/ye2025.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 10. |
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Transport and logistics |
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Airport Company South Africa SOC Limited (ACSA) |
31 March 2025 |
https://www.airports.co.za/Documents/ACSA%20Annual%20Financial%20Statements%20FY2024_25.pdf Refer to the auditor’s report on the consolidated and separate financial statements on page 11. |
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Frontier Transport Holdings Limited |
31 March 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/FTHE/AFS2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 12. |
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Workforce solutions |
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Adcorp Holdings Limited |
28 February 2025 |
https://senspdf.jse.co.za/documents/2025/jse/isse/ADR/YE2025.pdf Refer to the auditor’s report on the consolidated financial statements on page 14. |
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