IRBA Newsletter Issue 51

Issue 51 | July-September 2020 13 EDUCATION & TRANSFORMATION HELPING RCAs NAVIGATE THE UNCERTAINTIES CREATED BY COVID-19 On 26 March 2020, South Africa went into lockdown due to the COVID-19 pandemic. With the lockdown affecting everyone, the subsequent work-from-home arrangements blurred the lines between work, school and home. As we all had to quickly adjust to the new reality, the Education and Transformation (ET) Department reached out to registered candidate auditors (RCAs). The aim was to get an understanding, through a survey, of the challenges they are experiencing with working from home, while also remotely completing the Audit Development Programme (ADP). The graphic below shows some of the challenges that the RCAs have been experiencing. In response, ET has identified some areas of support that firms and oversight registered auditors (ORAs) can offer RCAs during this time. This information has been captured in the various graphics presented below. CHALLENGES RCAs ARE EXPERIENCING DURING THE CORONAVIRUS PANDEMIC SUPPORT THAT ORAs AND FIRMS CAN PROVIDE TO RCAs DURING THIS TIME