IRBA NEWSLETTER ISSUE 47

Issue 47 | July - September 2019 19 COMMUNICATIONS 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 under the News section. 27 September 2019 Committee for Auditor Ethics of the IRBA: Call for Nominations 26 September 2019 Inspections Committee of the IRBA: Call for Nominations 25 September 2019 Investigations Committee of the IRBA: Call for Nominations 13 September 2019 Alert: Three Months to Go Before the Effective Date of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures 09 September 2019 Inspections Committee of the IRBA: Call for Nominations 09 September 2019 Investigations Committee of the IRBA: Call for Nominations 09 September 2019 Committee for Auditor Ethics of the IRBA: Call for Nominations 30 August 2019 Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) 29 August 2019 The IRBA Issues the South African Practice Statement (SAAPS) 4 (Revised 2019), Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity 28 August 2019 Proposed Amendments to the IRBA Code of Professional Conduct Relating to Registered Candidate Auditors 23 August 2019 IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants 19 July 2019 Illustrative Auditor’s Report for Engagements on the Compliance of the Attorneys’ Trust Accounts with the Attorneys Act and the Rules for the Attorneys’ Profession, as well as the Legal Practice Act and Legal Practice Council Rules 12 July 2019 eFiling Changes – 2019 Filing Season 12 July 2019 2019 Fees Payable to the IRBA 09 July 2019 IRBA News Issue #46 04 July 2019 Enhancements to the Income Tax Return for Trusts and eFiling 04 July 2019 IESBA Launches the eCode 02 July 2019 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

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