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Technical resources

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Exposure drafts

Exposure drafts

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Exposure Draft: Proposed Revised SAICA Code with South African Enhancements to the Ethics and Independence Standards for Sustainability Assurance

2025Exposure draftsEthics Standards

Revisions to the Definitions of Listed Entity and Public Interest Entity in the SAICA Code

2023Exposure draftsEthics Standards

Exposure Draft: Proposed Revisions to the Definitions of Listed Entity

29 January 2021Exposure draft

Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revise

21 September 2020Exposure draft

Proposed Revisions to the Non-Assurance Services Provisions of the Code

4 June 2020Exposure draft

Proposed Revisions to the Fee-related Provisions of the Code

4 June 2020Exposure draft