Toggle navigation
HOME
EVENTS
EXAM RESULTS
PAYMENTS
FIND A TRAINING OFFICE
PLEDGE TO THUTUKA
COMMITTEES
eIFRS
LOGIN
×
Login
New Member Portal
New Member Portal Information
Updates
Profile Details
Manage Newsletter Subscriptions
Committees
Management Committee
Online Purchases
Purchase Online Products
Queries
Online Technical Queries
Operational Queries
Login Authentication
E-IFRS
Click2Start
CPD
Accounts
Manage Your Account
Forgot Your Password
Bookings
Seminars & Events
Examinations (ITC & APC)
CA(SA)
AGA(SA)
AT(SA)
About members
Find
Find a CA(SA)
Find a Tax Practitioner
Verify a Member
Networks
Regions
Northern Region
Southern Region
Eastern Region
Central Region
International
Reciprocity Partners
Discipline
Commissioner of Oaths
×
Strategic Overview
Nation Building Initiatives
Thought Leadership Initiatives
Thuthuka
SAICA Enterprise Development
The Hope Factory
×
Recent Developments
Assurance
CIPC
Tax
Public Sector
Legal & Governance
Ethics & Discipline
Members In Business
Financial Reporting
Practices
Integrated Reporting
Enterprise Development
Regulations
Business Rescue
Tax Practice
Circulars
Guides
Discussion Groups
Publications
Queries
Log a query
SAICA Handbook
×
Legislation
CA Designation Act
Draft Legislation
Companies Act 71
Legal
Corporate Governance
King IV
×
Tax guides
Companies act guides
×
Home
.
Exposure Drafts & discussion documents
Last Updated Thursday, December 19, 2019 10:49:19 AM
Printer Friendly Version
Exposure Drafts
IAASB
IAASB Seeks Public Comment on Conforming Amendments to the International Standards as a result of the Revised IESBA Code
The IAASB is requesting public comments on its Exposure Draft focused on conforming amendments to the International Standards as a result of the revised IESBA Code. Comments are due by
10 January 2020
.
The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews
Consultation Paper, Extended External Reporting Assurance
The IAASB seeks public comment on Exposure Draft on Agreed-Upon Procedures
The IAASB released Exposure Draft: Proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements for comment by
15 March 2019
.
IAASB releases Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement
This exposure draft is available on the IAASB's website. Comments are requested by
2 November 2018
.
IAASB Working Group seeks input on the Growing Use of Data Analytics audits
IRBA
IRBA Proposed Guide for Registered Auditors: Joint Audit Engagements
The IRBA released the Proposed Guide for Registered Auditors: Joint Audit Engagements for exposure for public comment by
6 March 2020
.
IRBA Proposed Guide for Registered Auditors: Engagements on Legal Practitioners' Trust Accounts (Revised November 2019)
The IRBA released this proposed Revised Guide for exposure for public comment by
5 February 2020
.
Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity
Exposure Draft: Proposed Amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Second Opinions
The IRBA released proposed amendments relating to Second Opinions for public comment by
5 February 2019.
Proposed Guide for RAs Considerations for an Auditor or Reviewer of a Company which is Factually Insolvent
Archives
IAASB Issues Public Survey to Inform Its Work Plan for 2017 – 2018
Proposed Revised Guide for RAs relating to the Financial Advisory and Intermediary Services Act
The IRBA released the Proposed Revised Guide for public comment by
7 March 2019
.
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports
The IRBA released SAAPS 3 (Revised 2019) for public comment by
28 February 2019.
Proposed Guide for RAs: Assurance Engagements on the Fresh Produce Agents' Trust Accounts
The IRBA released the Proposed Guide for public comment by
15 March 2019
.
The IRBA issues for public comment the proposed revised guide relating to Medical Schemes
The document provides guidance on performing an assurance engagement on the annual financial statements and annual statutory returns of a medical scheme. Comments are due by
10 August 2018
.
Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Proposed Revised Guide for Registered Auditors Engagements on Attorneys' Trust Accounts
IRBA issues
Exposure Draft: Proposed SAAEPS 1, Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitability of Criteria
. Comments are requested by
29 March 2018.
IRBA issues
Proposed Revised Guide for Registered Auditors: Access to Working Papers
. Comment are requested by 28
February 2018.