Alert: Updated Illustrative Wording - Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Assurance Provider’s Report

On 5 March 2019, the IRBA communicated the implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code) on the auditor’s and assurance provider’s report. The communication included a reference to the Exposure Draft: Proposed South African Practice Statement (SAAPS) 3, Illustrative Reports, (Revised 2019) (SAAPS 3) for illustrative wording for the auditor’s report and to the revised Illustrative Banks Act Regulatory Auditor’s Reports for illustrative wording for the assurance provider’s report. The communique also noted that this illustrative wording is subject to change based on final amendments to SAAPS 3.

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IESBA Launches the eCode

The International Ethics Standards Board for Accountants (IESBA) released its eCode - a web-based tool that delivers the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) - on a digital platform on 26 June 2019.