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In the interest of improved communication with registered auditors and other stakeholders, a list of communiques sent by bulk e-mail during

the reporting period for this issue is set out below. These communiques may be downloaded from the IRBA website at

www.irba.co.za

under

the News section.

11 December 2018

Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agent’s Trust Accounts

7 December 2018

Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions

7 December 2018

Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers’

Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and

Intermediary Services Act

6 December 2018

Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual

Statutory Returns of a Medical Scheme

4 December 2018

Revised Illustrative Banks Act Regulatory Auditor’s Reports

29 November 2018

Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports

26 November 2018

Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) – Agreed-Upon Procedures

Engagements

12 November 2018

IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)

08 November 2018

IAASB Issues ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

02 November 2018

Invitation to an IAASB Outreach Event hosted with the IAASB Chairman

29 October 2018

Call for the Nomination of Registered Auditors to Serve on the Committee for Auditing Standards

14 September 2018

Annual Report 2018 tabled in Parliament

COMMUNICATIONS

IRBA COMMUNICATIONS

Please advise Lebogang Manganye

( lmanganye@irba.co.za

)

if you would like to receive IRBA communications, or if you are

aware of a non-auditor who would like to receive these.

Issue 44 | October-December 2018

18